Most recent, and "best", do not necessarily go hand-in-hand (in fact, some people here would go so far as to claim that a decent DAP hasn't been manufactured in years...).
Also, "best" is incredibly subjective. My "best" may (and probably does) differ greatly from yours.
With the information you have given (which is almost exactly zero), it is pretty much impossible to offer any meaningful opinion on this.
Price range?
Touchscreen?
Physical buttons?
Capacitive buttons?
Form factor?
Flash?
HDD?
Expandable storage?
Recording?
FM?
Inputs?
Outputs?
Color screen? Monochrome screen?
As you're probably realizing just now, there is a lot to consider.
With the information given currently, the best anyone (including myself) can do is point you to the list of supported devices on the main page and ask you to do some research yourself. If you are willing to, or can, clarify your requirements, it will be a lot easier to make a meaningful suggestion for you.
[Saint]