There is no best, there is a specific distro you will like using and find a better fit for your needs. Take this example, some years ago I tried Debian, SuSe,

There is no best, there is a specific distro you will like using and find a better fit for your needs. Take this example, some years ago I tried Debian, SuSe, Mandrake, and a few others, ended up using Gentoo and it is still my distro of choice, I won't say it's the best for everyone, but so far has been the best for my needs.