Well, there are as many opinions as there are flutists.
Also, you need to consider your budget. There are many handmade pro level flutes and prices start at several thousand dollars. Top of the line handmade, sterling silver flutes start near $10,000 and go up from there.
I personally play a Muramatsu AD and love it. The current equivalent of that would be a Muramatsu DS.
If possible, you should visit a specialty flute seller and try as many as possible to find out what suits you. There is no one best flute, but there is one flute that is best for you and only you can determine which brand that is. You'll also have several options to choose from such as inline or offset G, Split-E, C# trill, etc.
I suggest reading the Fluteland FAQ. There is lots of good information there about choosing a new flute.
http://www.fluteland.com/board/viewtopi ... 015#p26015