There's a million and one different catagories you can judge a car on to say it's "best."
However, for an 'overall' status, I'd opt for the:
Ford Focus 2.0
- and -
Lotus Carlton
Both, for what you pay for them, offer, in my mind, everything you could want.
In terms of sheer greatness:
Ferrari F40 - Even though 'better' Ferraris have been made, this car still blows my mind.
Honda NSX - It seems it'll never die. Dated, but still a favourite. One of the best drivers cars in the world today?
[UK] Ford Escort [MkI/MkII] - I think I'm right in thinking it was Fords most successful rally car. They are a sub-genre to themselves. A very special car.