Variable ones aren't bad. In fact, I think there is a link to a comparison of the top brands somewhere on the forums on this site. I hear most folks talking about singh-ray being a good higher priced one. My thoughts are to just get the stops you need, and maybe a cheaper vari if you want to or use the CPL as the variable when mounted with a 3-6 stop filter. Try searching for some of neuro's stuff on filters. I'd trust his research before mine any day.
Edit : "variable nd shootout" on YouTube was the link I was referring to.
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