Greg Wiggins said it perfectly:

As for what's the best beer? Frankly, the question is as unanswerable as, "what's the best food?" My usual response when I'm asked that question (and I do get asked it regularly when people learn what I do for a living) is that it's ultimately a subjective decision and my answer would vary at least daily depending on where I am and what I'm in the mood for.

There is no such thing as the Best. It depends on what you like.

For Me:

Dependable (in most cases Sam Adams, the seasonals with the edge.

Always reliable, although not the real thing: Guinness on tap with a good cigar.

New Jersey: Dorians Red Hand Ale (You will have to come to Jersey City to find otu what I am talking about.)

Texas: Shiner Bock

New ORleans: Avidas or Fat Tires

California: the special beers at the Four Points LAX or Newcastle.

The microbrews are also interesting and tasty.

I like the beers in Canada which have a slighter bite and fresher taste.

It's funny... I tried this Alt in Dusseldorf and was underwhelmed. Tasted watery. Sorry but not a big fan of those (unlike many a Flyertalker.) (The PEPSI though was fantastic! )