Not on the market yet.
Seoul Semiconductor squeezes 240 lumens into "brightest" LED
SSC's new P4 LED product emits 240 lumens at 1A
Seoul Semiconductor has plans for 135 lm/W by 2007 and 145 lm/W by Q1 2008 (Almost 10x the efficiency of incandescent)
In comparison, fluorescent manages 70 lm/W and incandescent pulls a mere 15 lm/W.
http://www.engadget.com/2006/12/12/seoul-semiconductor-squeezes-240-lumens-into-brightest-led/
Thanks for the link.