I know an answer to this question is subjective but what are the best.I normally model 1/35 scale ,and it seems that every time I try a 1/72 figure I get more frustrated.It has more to do with the ability to clean up the figures,ex. seam lines.It seems that in the couple of kits ive bought the plastic is either too rubbery or stringy to clean up and get a smooth surface.Ideally I think something in DML soft plastic would be great.Does this exist?

I'd have to go with preiser, they are hard plastic and you have to assemble them yourself. This gives you freedom of poses. Unfortunately most of their subjects deal with german WWII summer figure sets.
Resin is also an option, I personaly don't like it, but companies that use it have wonderfull figures.

But check out this site:
http://www.plasticsoldierreview.com/Index.htm
And at the bottom of this page are also figure reviews:
http://www.ontheway.org.uk/kitlists/manufacturers.htm

Cheers,
Pascal

Preiser of Germany does some very nice 1/72 scale figures in a variety of genres (modern, WW2, etc.). They are hard plastic and the best ones around. Additionally, Mig, Goffy, CMK, Mirage and other after market companies do small resin sets that are relatively expensive and only contain a few figures, like a tank crew of 3-5 figures.
Preiser Modern Tank Crewmen
Goffy IDF crew
Goffy Modern US tank crew
Mig WW2 Soviet tank crew
There are a few more reviews in the review section.

Newer rising stars in 1/72 are :

Ceasar miniatures
Pegasus hobbies

Especially for the allied figure collector.

Try TQD. They're produced by Stuart Pearson of CP-Models and sculpted by Anthony Bousted.
Check out Syr Hobbs you can google it and click on the pictures.

-Roger

Although they are 1/76 rather than 1/72, AB Figures white metal range is quite simply outstanding

The detail is superb, and there is a wide range of interesting poses, possibly even more than 1/35. They also do a lot of British & American subjects

Highly recomended

http://www.abfigures.co.uk/