First off, you need to THOROUGHLY explain what is "best" to you:
How you are going to use it?
What OS support do you need?
What file formats and codecs do you need supported?
Are you playing/mixing multiple tracks?
Do you need to cue up a play list?
Do you need a customizable user interface?
Are you using a professional sound card? If so, what type?
And anything else you think will help explain "best". . .
for me best is the one that has the best quality in sound,its simple,supports flac files and as many as possible audio formats, is audio ONLY (dont need a video/audio player) for windows 7,i want if possible support for asio,no need for customizable interface,capability of making playlists, no mixing.btw usually free doesnt mean best but if u have in mind let me know...hope i help u and sry for not mentioning what is "best" for me ...oh and the sound card is a soundblaster audigy 2 zs which i think isnt professional...
Playing an audio file is generally NOT affected by the audio player, it is affected by the audio CODEC, sound card, and speakers. You can simply add the FLAC codec to Windows Media Player and the sound quality will be the same as if you used professional player software.