The Russians right now, will sell you a flight on a Soyuz, and you will fly, in the next few years if you have the money. Oddly the former Communists are most capitalistic about this endeavour. They are the only actual space tourist option that has actually flown real tourists to space. Once the Shuttle was retired, Soyuz missions became the only option for crew rotation, so all three seats were needed for long duration ISS crew members, and the spare middle seat was no longer available. That will change as a two person team will aim for a 1 year mission, meaning that for at least two or three crew rotations, a spare seat will be available again.
These are the big boys in US space. They are the incumbents. They build Orion, SLS, CST-100, Atlas V, Delta 4. They clearly are interested in space if NASA or the government will pay them to do the work. But it won't be cheap.
In terms of real hardware, they have two different active boosters (Atlas V and Delta 4 families), working on a third (SLS), working on two capsules (Orion, CST-100).
Space Exploration Technologies
SpaceX is probably the closest to actually being able to sell something.
They have a booster (Falcon 9) that is for sale commercially with a backlog of 40-50 flights booked (Depending how you count).
They have an operational cargo vehicle fulfilling a contract for cargo to the ISS. (Dragon).
They have a contract with NASA to build a manned version of Dragon (Dragon V2). Bigelow has been touted as a secondary customer for Dragon V2.
Bigelow has demonstrated two scale models in orbit (Genesis I and Genesis II) of their inflatable habitats. They have been hampered by the lack of vehicle to bring crew/cargo to an operational station at a price that can be afforded by their customers. No point in launching a habitat that is unreachable.
Bigelow has said they will use whoever offers services, (Boeing CST-100 on a Lockheed Martin Atlas V, or SpaceX Dragon V2 on a Falcon 9 or anyone else who comes along (probably SNC's best hope)).
In terms of commercial space access, if you mean orbital, then a SpaceX Dragon to a Bigelow habitat is your best bet. Still not cheap, but enough for sovereign country customers to afford.
Virgin is working on a suborbital tourist vehicle (SpaceShip 2)at a price point that is potentially affordable to some. But only suborbital, which technically counts as space, but we all know that orbit is where it is at.
Who the heck knows what they are doing at the moment, they are not talking. They have a capsule (Biconic design) and a booster design that when complete will allow them to do manned missions, but no clear evidence in sight.
However they have funding from a billionaire, so they may succeed if the money does not run out.
Sierra Nevada Corp (SNC)
SNC lost on the CCtCAP contract with NASA (Boeing and SpaceX won), and now must try and find funding to complete the project if possible. If so, they would be able to offer orbital missions, launching on an Atlas V booster. Bigelow is probably their best hope. If they can be assured of launches, they can probably get funding to complete. (NASA suffices as the market/funder for Dragon/CST-100 in this example)
Orbital Sciences Corp
Orbital launched 3 Cygnus unmanned cargo capsules to the ISS on their Antares booster. But they had a bad launch failure and are in recovery mode now. One or two next launches on Atlas V, before they can transition to a new engine (pair of RD-181s, aka export version of RD-193 used on Angara). They will likely compete and may win the next commercial cargo contract (since NASA wants 2 and SpaceX is pretty much a lock for one slot).
They do not have any real world manned flight plans. (They may have internal designs, but nothing beyond paper studies). They also have to recover from the booster loss, and transition to new engines and get back on track for cargo delivery.
India seems to be slowly considered manned flight. But it won't be commercial.
Russia may replace the Soyuz booster one day with Angara, and maybe a new crew design, but that is many years down the road.
China has a manned program, but it is not commercial at all.
Lots of little guys, but none seem very realistic. These are the big ones. If you find a big one I missed, edit it in please.