Depends on what you are doing.
For a Real Time OS:
VxWorks
For Desktops:
Any UNIX, I prefer OSX due to it's GUI and Cocoa/Carbon implementations (I like it better then X11), but any UNIX has the same advantages. Great Memory Management, lots of file systems options, preemptive multitasking (something Windows has never had, and still to this day is my #1 issue with them), unlimited user limits, real os level firewall options, outstanding command shells, the list goes on.
OS Before it's time:
NeXT
Oh, and to those who say Windows is better then a UNIX OS (OSX, Linux, Free BSD, whatever....), answer me this:
Why does Microsoft use a different code base for it's servers then it does its desktops? Why is MS "scared" to us XP or Vista for mission critical server applications? (They sell Server 2003/2008). These OS's are not the same, as there are applications that run on XP/Vista that will not run on a server (mostly games), and vise versa.
The same OSX that runs on a $499 Mac Mini runs on the highest end server Apple sells. They sell a version of OSX for servers, but its the exact same OS with additional stuff (mail servers, IT tools, etc). The same code will run on both OS's, as the actual OS is the same.
Same with Linux/Unix... When you make a great OS, you only need one.