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Depends on what you need from it.
Just something to kick around the house for the occasional use? Cheap chinese eBay one that uses a Cree emitter. You can typically get a pretty good one for $5-10.
Something to take with you on a camping trip that you'll actually rely on somewhat?
High-tier chinese brand, in the $30-$70 range. Fenix, Nitecore, Rofis, Jetbeam, foursevens, etc.....
They put out just as much light as the shitty $5 eBay light, but have significantly better built quality(Metal reflectors, glass lenses, Squared threads, Type 3 anodizing, ...) much better user interfaces(Memory, and probably more than just tapping it to cycle through) and vastly better battery life.
Than, if its something you will actually depend on in life-and-death situations, american made ones like Surefire or LedLenser(The expensive ones. Not the shit they include with $50 multitools). Often, they actually have weaker/older emitters than what even the $5 eBay lights use, but are so overbuilt(able to handle to shock of being mounted on rifles, burried in ice, driven over with a hummer, etc...) that as long as you dont act like a complete retard who intentionally breaks it, will outlast you.
Oh, and it shouldnt even need to be said, but unless you absolutely need it to use standard batteries, get lithium ones like CR123 or 18650. The best AA light will be shittier than just about any cr123 or 18650 flashlight in practically every way.
