User blog comment:999killshot99/Diablo 2/@comment-3423357-20160613063617

That is an extremely vague question. First one must define "best" and then "item" and even then the answer will most likely be an opinion. Important variables to consider are what class you are playing as, what skills you have/will learn, and whether you are playing ladder or not (although you did say "dropped," which excludes Rune Words). Without any context, I suppose the most likely candidate would be the rarest item in the game, which is.