Agreed Kr4. There is no best of anything. Just like there is no best price. If one looks hard enough, you'll always find something better after you think you found the best.
There are good VALUES that meets your needs though.
Right now, one of the best values around is the Marantz AV7005 being cleared out at around $1200. Learn about it and if it meets your needs and budget, it may be the "best" processor for you.