Eminence makes some great stuff, as used in a lot of the Pi Speaker packages. P.Audio is a Thai manufacture, but they arn't crap like a lot of other asian manufactures. Apparantly the horn flares by P.Audio arn't so great, but their actual drivers are nice. I have P.Audio compression drivers and they perform very well. Many also enjoy the P.Audio cone drivers too which have had good reviews.
What parts were you looking at? Whats the price difference between them?
http://www.paudiosystem.com
http://www.eminence.com