Well, if we are talking single actions I have to go with Ruger. Not only does Smith not make single actions, but Rugers are really nice.
Double actions I have to give the nod to Smiths for fit and finish, but I really do love my sp101 over Smiths J frames. I think Rugers are a better match if you are using heavier loads more often.
.327 SP101, .327 Blackhawk, .45 Vaquero, Browning Maxus, Browning Silver Lightning, Ruger no.1 .243, Stoeger .410 sxs, TC Contender, Remington 870 Wingmaster, Uberti 1860, Hawken, Moisin, Mauser, Marlin 60