Determining the "best" town in Odisha is subjective and can depend on various factors like personal preferences, lifestyle, and interests. Several towns and cities in Odisha have their own unique attractions and qualities. Bhubaneswar is often considered one of the best places to visit due to its rich cultural heritage, temples, and modern amenities. Puri, known for its religious significance and scenic beaches, is also popular among tourists. Cuttack, Rourkela, and Berhampur are among other notable towns in Odisha. Ultimately, the "best" town in Odisha can vary based on individual preferences and purposes of visit.