From Travel Agent Magazine:

The Top Hotels for Value in the Coninental United States and Canada:

1. The Greenbrier, White Sulpher Springs, West Virginia
2. Four Seasons Hotel Toronto
3. Fairmont Le Chateau Frontenac, Quebec City
4. Windsor Court, New Orleans
5. Four Seasons Hotel Philadelphia
6. Four Seasons Hotel Vancouver
7. Jasper Park Lodge, Alberta
8. Fairmont Chateau Lake Louise, Alberta
9. Four Seasons Hotel Las Vegas
10. Bellagio, Las Vegas

Source: Travel & Leisure's World's Best Survey