According to the provided reference, Deepika Padukone is considered to have the best abs.
The reference specifically highlights that Deepika Padukone, being a former athlete and badminton player, maintains a strict fitness routine to maintain her figure and possesses an excellent set of abdominal muscles. The text also mentions other actresses with impressive abs, including Bipasha Basu, Katrina Kaif, and Disha Patani, but singles out Padukone.
It's important to note that "best" is subjective and opinions may vary. This answer is based solely on the information provided in the given reference.
