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One you build yourself, that meets your needs.
m8xpayne
The best Desktop gaming PC is going to be one that you build yourself, or at least through a company that uses high quality off the shelf components.
The funny thing is most people who game on a PC use a prebuilt system, but in any forum you'll mostly find Custom system builders. So no matter where you ask, you're not going to get much of an answer...... unless it relates to Gaming laptops. If you're looking for a gaming laptop then get a Clevo if you can afford one, otherwise get an Asus.
The best Gaming PC is going to come with a Ryzen 5000 CPU or an Intel 10700k or 10900k and an RTX 3080 or RTX 3090. The RTX 3090 is the best but the price is a diminishing return. For RAM look for at least 16gb. 32gb of RAM is overkill but it's future-proof because newer games are using more and more system RAM. Most of all you'll want something that has a quality motherboard and power supply that isn't going to fail.
Companies like HP, Acer, Dell/Alienware, and Lenovo use OEM parts that aren't available to custom builders. While these are sometimes decent PC's, they have been known to skimp on quality and use under-powered CPU and GPU cooling solutions.
adam
i think Alienware! is the best
Masudur
The Best Gaming Laptop is Alienware!
keerok
Alienware! .