What do you consider as "best"? Many people will look at it different from Intel to AMD based on their "fanboy" level or what they considered to be best.
Benchmark wise, the new Intel i7 980X will be the best chip out, next month. You'll have others that say either the AMD Phenom II X4 955 or Intel i5 750 are the best chips out, since they provide the best bang for your buck performance wise in gaming. You'll have others saying the new AM3 6-core Processor is the best.
There is no clear answer to what is "best" beside what is "best" for your needs and budget and that will vary from build to build.