Screaming Penguin - Source Does Matter

High priest of usability Jakob Neilsen has a survey of the ten best government webs.
And the winners are:
# Defense Finance and Accounting Service (U.S.)
# Department for Transport (U.K.)
# Department of Veterans Affairs Mid-Atlantic Health Care Network (U.S.)
# Department for Victorian Communities (Australia)
# Federal Reserve Bank of Richmond (U.S.)
# Government Offices of Sweden (Regeringskansliet)
# London Underground
# National Research Council of Canada, Industrial Research Assistance Program
# Senate Republican Conference (U.S.)
# Workplace Safety and Insurance Board of Ontario (Canada)

(The full report is linked at the bottom of the abstract)