What program is the best and most easy to make tilesets and sprites? [Answered]

I'm looking to amke my own tilesets and spries but I'm noy sure which one. I was thinking of Gimp or Paint.NET but which one is the best?

Well, I suggest Pencyl which is built-in to the software. If not that, try Paint. Make a 32x32 image,draw it,save as PNG and import it to your game as tiles.

Gimp, for me, is the best. It's free and the community is great!

Graphics Gale.

Gimp is great but for simplicity, I always preferred graphics gale.

I'm in 110% agreement with RayonMazter.
GraphicsGale is best for any 2d pixel art or animation, including tilesets.