The best Chardonnay usually comes from Burgundy in the great vintages like 2005 or 2002. There are literally dozens of great Burgundy makers.
What constitutes the best wine of any category is highly subjective. Superior Chardonnay is produced in France, the United States, Australia, several countries in South America, etc. The most expensive Chardonnay wines often lose to others in blind competitions. Drink what you like.