best towers for $3000 ?

PMC GBi, B&W CM9, ERA D14, Several Totems (names escape me) Aerial 6, Dynaudio (Focus 220 and maybe one of the excite models)

only ones I've heard personally. BTW I own the D14's. With good driving equipment and good recordings best of these that I've heard would be the PMC.

luck

Legacy Focus HD - there's a pair here on Agon for $3500 obo. I had these and upgraded to Legacy Whispers. If I ever have to downsize I would gladly buy the Focus again.

Heard the Paradigm 20's, owned Paradigm 9's - the Focus HD's are way way better.

http://www.audiogon.com/cgi-bin/cls.pl?spkrfull&1283458323&/Legacy-Focus-HD

Reference 3A Veena's used

ProAc Response 2.5s or if you have the room Audio Physic Virgo IIs which are the best speakers at that price point.

I had Paradigm Studio/60 v2 before. Replaced it with $3000 dealer demo of Hyperion HPS-938 - amazing speaker. You can find link to reviews on their website as well as pictures.
hyperionsound.com It got whole bunch of awards - many component of the year and even component of the decade from "Enjoy the Music" ( hyperionsound.com/awards.htm ) . Used run about $2k. Avoid early 2004/2005 since they improved bracing in first year. They often have 50% off from factory on bamboo finish version.

They look exactly like Wilsons - ugly in my opinion, but sound is incredible. Sound is relaxed, detailed, dynamic, laid back. Imaging is first class. Bass is well controlled and very dynamic but it also sounds very natural (tone, attack & decay).