The best gun cleaning kit is the one you build yourself. Hit Home Depot and get yourself a nice mid sized tool box with plenty of room and compartments. Then get yourself a $20 Hoope's cleaning kit for the basics like a cleaning rod, patches ect, and build from there.
My box currently contains the following.
Manuals for all my guns
My M16 cleaning kit from my Army days
My MA1 cleaning kit
Contents from my first Hoppes kit
Non marring hammer
assorted tooth brushes
assorted bits for my cleaning rod (many calibers to clean)
assorted oils, and solvents, most are a personal choice you'll like what you like
few rags
small tool kit, screw drivers and the like
My black powder cleaning supplies
lube for my shotty
a few bore snakes
a few pairs of surgical gloves, if I'm cleaning a lot of guns and know i'm going to get solvent on me before it's all said and done
That's just most of what's in my kit. If you only plan to own 1 or 2 guns a store bought kit is all you need. If you plan to collect then get a tool box.
Oh and those clear plastic containers for tackle boxes the ones with all the little compartments for lures. They come in real handy for all of your cleaning rod attachments.