Is it GIMP?
Photoshop?
Etc.

I need the BEST one because I need to make heads.

As far as program quality, Photoshop obviously. Gimp is opensource and photoshop cost an arm and leg.

If you are new to both programs though, your skill level will be the same. If i were you i'd start out on gimp, if you then seriously got into art buy either photoshop or a program like it such as coral painter, artrage, sai paint, etc.

But as i said above, the program is just a tool, the quality of your art is ultimately up to you and your skill level.

Photoshop > ALL.

If you want to make heads, for free, use Gimp.
If you want to make art, for free, use Gimp.
If you want to make heads, expensive, use Photoshop
If you want to make art, expensive, use ArtRage.

for art in general, i hear Paint Tool Sai is pretty nice. I use GIMP 2.8, just a personal preference.

iZey: you're wrong. people seem to forget DarkJak :/

its not an oppinion based thread.
Price/skill level is irrelevant.
the question was simply, which one is the best?

Photoshop is a much stronger program and generally acknowledged as the go to program for artists

But other programs like gimp, are not to be counted out, when it comes to preference, money limitations etc

MS paint.

Microsoft Paint, hands down.
:3

Photoshop actually is the best.

in my opinion gimp is the best for me, why?
its free
you can add plug ins
and for me is faster than photoshop

Skill level does matter in a situation like this. The shittiest drawer using photoshop can still be better than the best drawer on MS Paint. So the real answer is any of them, cuz ur gonna get the same quality using any of them.