Cobra, MOMO, Sparco, OMP, Recaro, Corbeau are the most reputable out there. I would stay away from the new "racing seats" that you see advertised in most import performance mags. I don't think that they meet -any- safety standard out there. The brands mentioned earlier all do.
A seat is an important SAFETY item. Imagine being in an accident and having it break (either in half or off it's mounts. Your safety belt does not do much good if your seat is broken...
Alex
