What kind of bike do you have, what's the current wheelset, and what do you weigh? Do you tend to be hard on your wheels? Those are rather important considerations in recommending a wheelset.

For instance, I ride a Long Haul Trucker with 700C wheels, weigh 245, but tend to be easy on my wheels, despite regularly (at least daily) dropping off curbs, and hitting the occasional pothole hard enough to rattle my teeth. I've had great success with Mavic Open Pro rims laced 3-cross with an unknown brand of butted spokes to Ultegra Hubs ($270 or so for the set through Performance), although I did up the tension a bit when I first got them. I true them every year or two whether they need it not. :-)

If you're heavier, need different sizes of wheels, or tend to be hard on your wheels (which really goes to riding style - some ride light, some don't, and nothing wrong with either style as long as you take it into account when you choose wheels) you may want to go to 36 or 40 spokes, or go up to 4-cross lacing. There are stronger rim choices as well, if it comes to that.