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is it MAC OS, WINDOWS, UNIX or LINUX?
WINDOWS XP/WINDOWS7&8 are the best operating systems if u r a home or small office user. these are user friendly..
I don't think there is any such thing as the best operating system. It all depends on the use case. Having said that, for ease of use Mac OSX will be tops followed by Windows although these days several Linux distributions have got good desktops to make it easier to use. For server applications it will depend on the application itself as Windows applications don't run on Linux or Unix operating systems. For web server application I would go for Linux as it's very flexible, secure and performs well.