I purchased a Kowa 82mm, 27x 45* angle eye piece spotting scope earlier this year. It is by far the best piece of glass I have looked through. My partner from work said it was the next best thing to what he used in the Marine Corps.
It is bright and clear. Super resolution. great for everyday target spotting for range work. Also used it for my last 1000 yard training day and was able to see the impact of my .308 rounds on the steel targets and dirt when I missed.
I recommend their products. Creedmore Sports in San Diego has good prices and a great scope stand.
Compared to the Leupold scopes and the Spotting scope (New Mildot model) I looked through the Kowa is better. Leupold does not really make a comparable product in size/ shape / performance so it is kind of an unfair compaison.