I have stayed in a few different places between Pigeon Forge, Gatlinburg & Sevierville. The best of the bunch for the price has been the Comfort Inn, in Sevierville almost at the Pigeon Forge border. It is in front of the Apple Barn.

I also like the Hampton Inn in Gatlinburg. It is a cut above the typical HI property and very conveniently located. I have stayed at the Country Inn and Suites in Pigeon Forge and it was just OK.

I have stayed at 3 budget motels in Gatlinburg that I simply cannot recommend and won't mention by name.

If your budget allows, a cabin or chalet is a nice option. We have done it twice and were pleased both times. You can see what you're getting and pick a place with a hot tub, mountain view or pool table if that's what you want. And keep in mind that they all have kitchens to keep you from having to eat fast food or shell out a lot of $ for a not so great restaurant. I have used a couple agencies and both were acceptable. I can't recall the names but typing pigeon forge cabin into a search engine will bring up quite a few choices.

Of course, your definition of "best" may be different from mine. Are you looking for convenient access to Dollywood, country relaxation, cost effectiveness, luxury accomodations, or ???