which is the best 3d player for oculus rift

Do you mean "video" player?

You could try:
- VrPlayer - http://vrplayer.tv
- Stereoscopic Player - http://3dtv.at
- sView - http://sview.ru/en/

You can also try the Total 360 Cinema player. It's a good player for spherical 3D videos.

http://totalcinema360.com/

you can also try Whirligig or LiveViewRift

I've been using LiveRiftView on my Mac. Very happy with it so far. I work in stereo for features and am exploring showing material for creative reviews, demo reels, etc on the Oculus. I've only been at it about a week but so far through trial and error I've gotten some great results with viewing my S3D content. The software has a lot of options for different stereo inputs and viewing methods.