WinAVR but such comment isn't very objectives...
every one has its own pereferences....
It depends on the Level on integration you want to have (IAR, ICC, Codevision have full IDE developpement) but you have to pay for it... beside, you have WinAVR which is free but if you want to have the same thing as the other, you have to get your own IDE (for my part : Source insight for coding, compilation interface, programmer interface) AVRStudio for simulation, Ponyprog for de programmer...
You can get the AtManAVR C which is a complete IDE around AVRGCC
Beside these considerations, you have the capacity of the compiler (code optimisation, size, execution time...)
The site of AtmanAVR provides a comparaison for the C compiler for AVR, I'm not sure about the objectivity of the source but here are the results :
http://www.atmanecl.com/EnglishSite/CCCE.htm
CU