Lots of people willing to offer advice and opinion out here GUEST but you have to help us to help you. What is your price range? What do you want to record - vocals, instruments, how many and of what type? Is this for home use or taking to gigs? Do you want to make demos or use for practice/experiments? Do you have microphones? Do you desire or need a mixing facility? Analogue or digital? "Best" can mean lots of things to lots of people - best price, sound quality, ease of use, features, portability and so on - I'm sure you get the picture.
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