The best material for a straw dispenser depends on several factors, including durability, ease of cleaning, aesthetic appeal, and cost. Stainless steel is often considered the best material due to its durability and resistance to corrosion, making it ideal for high-traffic areas like restaurants and cafes. It is also easy to clean and maintain, ensuring hygiene standards are met. 
Acrylic is another popular choice, offering a clear view of the contents, which is visually appealing and allows for easy monitoring of straw levels. It is lightweight and less expensive than stainless steel, but it may scratch or crack over time.
Plastic is a cost-effective option, suitable for low-budget settings. It is lightweight and available in various colors and designs, but it may not be as durable or environmentally friendly as other materials.
Wood can provide a rustic or upscale look, suitable for certain themed establishments. However, it may require more maintenance to ensure cleanliness and durability.
Ultimately, the best material for a straw dispenser will depend on the specific needs and preferences of the user, balancing factors like durability, aesthetics, and budget.