you asked for the "best"

cubase is definately one of the best out there,, not bashing other programs which are good in there own way but cheaper programs are limited in their functions and quality, i don't know how serious you want to get into making music but if you are go with something that won't really have limitations.for instance this guy may want to get into surround recording.
http://www.steinberg.de/Steinberg/defaultb0e4.html