Best what? audio decoder? visualization, skinnable?
There is a few more which i would recommend giving a try.
Foobar2000 Might not be fancy looking, but its is most likey the most advanced audio decoder player around, it was designed by several audio developers, one of them used to develop the plug-ins for Winamp.
QCD has the looks an many features that you will find in some of the players that cost. And also has some interesting features on its own.
Both are free.
- Quintessential Player (FREEWARE)
Similar to MMJB, except its FREE. freeform skinning and plentiful choices of plugins QCD can be as simple or feature rich as you like. It knows its place and won't try to take over your system. QCD is as user friendly as we can make it, but still hardcore enough for the pros.- Foobar2000 (FREEWARE)
Foobar2000 is an advanced audio player for the Windows platform.
Audio formats supported "out-of-the-box": WAV, AIFF, VOC, AU, SND, Ogg Vorbis, MPC, MP2, MP3, MPEG-4 AAC .
Audio formats supported through official addons: FLAC, OggFLAC, Monkey's Audio, WavPack, Speex, CDDA, TFMX, SPC, various MOD types; extraction on-the-fly from RAR, 7-ZIP & ZIP archives