Best beer

Kokanee gets my nod.

try Bell's Two Hearted Ale made by Bell's brewery Kalamazoo Michigan. Also, Amber Ale and Cherry Stout are worth a try. I did not mention them because I know most would not recognize the name or have access to it.
For best, most of the Belgian monks are my choice. I usually keep Warsteiner and Bass in my 'fridge.
As an IPA fan, I just tried the recently released Hoptimum from Sierra Nevada: 10.4%/100 IBU. Mighty tasty (if you like DFH 90-minute, you would adore this beer). I am also a fan of 3 Floyds products, but they're virtually impossible to get here on the east coast. But every once in a while...
In NOLA I indulge in Turbodog, in Houston at least Shiner Bock makes being there palitable, in Philly there's nothing wrong with Jeungling, in Vancouver I'll go for a Sleeman's Honey Brown, in New Haven it's Sam summer ale, in SLC a Polyigamy Porter is just fine, and in New Hampster Magic Hat is always a pleasure. Then again, in Munich Franziskaner is fine, in Augsburg a Hasen Brau hefeweisen will work, in Copenhagen I'll do a Tuborg, in Amsterdam, Heniken tastes fine.

Best Beer. Depends where you are, and all beer is good beer (almost).