The best value is one that fits. I've got a nice pair of Shimanos on my commuter that are a little narrow for me so I think they were a terrible value.

But if you're looking for an inexpensive shoe, try Performance. I got a pair of cheap Shimanos like these but grey for $30 once. http://www.performancebike.com/shop/...tegory_ID=2120 They were fine for a couple of years.