Best 72mm CPL filter?

Which one do you think is the best in terms of price to performance ratio.. basically getting the best bang for buck?

Of course all answers are going to be only opinions, but FWIW, I went through the process of looking for a best value CPL filter about a year ago. I ended up with the Marumi Super DHG and have not been disappointed. I took it on a trip to Antigua specifically for beach and landscape shots. Unbelievable colors and contrast without post-processing and glare/reflection elimination that worked flawlessly. If I lost or broke this CPL, I'd buy another one without hesitation.

I also have a Marumi, which I bought because of this review. I've been pleased, and they are less expensive than many of the competitors.

I'm personally using a B+W Kaesemann, and have no real complaints about it. My ability to compare to other CPLs is limited, as I've never used another brand before, but I still wouldn't hesitate to buy the same brand for other filter sizes.

1. B+W Kaesemann is the best
2. Marumi 72mm 72 Super DHG MC CPL PL.D Slim Thin Filter is the best for the money. This filter is excellence.

I have two, a B+W Kaesemann I purchased because it was touted as one of the top CPLs and a cheap Digital Concept CPL from Japan Optics that I got from purchasing a used lens. In all honesty It is almost impossible for me to tell the difference between the two other than each has a slightly different color cast and requires slightly different post processing to correct for.

I had a thin Nikon 72mm CPL, very good quality and neutral color balance.
Somebody took it. Now I have Schneider thin but it has a problem with lense caps, no front thread.
Other than that, it is as it should. I also have a BW and it is too blue to my taste.

I bought a Marumi based on reviews and testing. get yourself a 77mm filter and just use a step up ring. you'll appreciate it when you get lenses with a 77mm filter size

i don't know if it's the best, but lot of folks here use the B+W Kaesemann so it's what i got.