There is no definitive answer to this question as the best electrical panel for a given situation will depend on a number of factors, including the specific needs of the home or business, the local building code requirements, and the budget.   That said, there are a few panels that are generally considered to be top-of-the-line, and these include the Square D Homeline, the GE PowerMark Gold, and the Eaton BR.   These panels are all well-constructed and offer a variety of features that make them ideal for many different applications.