What is the best Handgun to buy?

I was wondering what everyone's opinion is on the best Handgun to buy? I have been looking at a Glock 22 S&W 40 However I am open to any suggestions.. I am not really interested in revolvers however. Please give me your opinion and why and how much it will cost me. I was also thinking I might be using my handgun as a concealed weapon so maybe something that will work for that also. Thanks in advance! -Lee