Best depends on a lot of things.. Money available, space to store and brew, desired outcome now, and 6 months from now.
You can make beer with a $40 Mr Beer kit.... You can produce undrinkable beer like stuff with a $300 kit...
June of this year I started with a Kit from Austin Homebrew Supply.
• 7.9 gallon plastic primary fermenter with a lid and stopper
• Two 3-piece airlocks for weekly brewing
• 5 gallon glass carboy secondary fermenter
• Universal stopper
• Plastic Bucket Opener
• Bottling bucket with spigot
• 6 feet of Siphon Hose (3/8" Thin Wall)
• Auto-Siphon (3/8")
• Auto-Siphon Clamp (3/8")
• Plastic Thief (Fermtech)
• Bottle Filler (3/8")
• Red Baron Bottle capper
• Bottle caps
• Nylon grain bag
• Triple scale hydrometer
• Floating thermometer
• 21" stainless steel spoon
• 20 foot wort chiller for quick cooling
• 15 foot prechiller
• Kitchen sink to garden hose adapter
• Cleanitizer (ABHS version of a sanitizer)
• Ultimate Brewery Cleaner
• 30 QT pot
June 17th I brewed my first 5 gal partial mash batch from a LHBS recipe and provided supplies, it made darn good beer.
Yesterday I brewed my 12th batch, today will be 13th.
Since June I found I don't use my secondary much (twice)
I've added more fermentation buckets, huge funnels and strainers, blow off tubes, PBW cleaner and StarSan sanitizer, spray bottless, two home built digital controlled freezer/ ferm chambers, kegging system, bottle filler, better hydrometer, new thermometer, Digital thermometer (Thermapen), Irish moss, gelatin, carboy cleaner, bottle cleaner, bottle bench capper, O2 infusion system, wort IC / prechiller coolant recirc pump / tank and more..
All of that to make Beer, which can be done with a $40 mr Beer kit...
Find a local brewer that uses the type of brewing you want to do (All Grain, extract, Partial mash, Brew in a bag, ect).. ask if you can watch him (her) on a brew day... see what equipment they use, need, state they would like to have. Or take this same person with you to your local homebrew supply store and ask them to assist in building a kit.. I say building, because some places will let you build from scratch a kit (discounted over the individual parts) or start with a kit and swap as desired. Austin HomeBrew supply is that way, as they build their kits in house.
Want a different (larger) pot, swap it in, extra bucket, third bucket for that carboy have at it..
Good luck.... just remember when someone tells you MUST HAVE this or that.. Keep in mind; Benjamin Franklin was brewing beer long before hydrometers were available, O2 infusion stones and cylinders of O2 ect ect ect.. Oh, and you can brew beer with a $40 Mr Beer kit