TEXAS MASTERCRAFT.... hands down the best for personal service and product. They have a huge pro-shop, great people, and they support our sport. They are in the process of building a new shop that has it's own lake which they are already using for demo's, schools, tournaments, and parties!!
Online:
Wakeside.com,
Buywake.com, or
Grizzly-sports.com - I've ordered from them and had excellent results. Buywake and Grizzly have also been very supportive of our local organization, as well as previous and present tournaments!