The 'best' anti-virus program: your opinion!

Well, this is prob. a question asked over and over on the internet for thousands of times. But since there isn’t an absolute answer for it, I want to ask you:

What is the ‘best’ anti-virus program?

I’ve heard panda anti-vir. titanium '05 is a good one. But what is your opinion. Do you have a link for ‘test’-results (recent) done by magazines or others…

Let me know, because I really need a new one…