Emigrant Direct claims to have the nations's highest savings account rate. At 3.0% this is significantly higher than the 2.35% currently offered by ING and 2.30% by Virtual Bank.
They claim to have no minimums, no fees, and you link directly to your checking account, much like ING. This is a regular savings account and it is FDIC insured. I'm a bit skeptic as I've never heard of this bank. Bankrate.com usually has a pretty good list of the top accounts in the country and I've never seen them. ING is very reliable, has been written about in many investment magazines, and I've used them personally for years. I'm not ready to endores Emigrant Direct but their account is intriguing.
update: Virtual Bank just raised their rates to 2.60%