Hi Lionel

It depends whether you are only looking to invest this year's cash ISA allowance or whether you also want to transfer money you have in other cash ISAs that was invested in previous tax years.

If you are looking for an account for this year's allowance, Barclays' Golden ISA has the highest rate at 3.61%. This is an easy access account and you can make unlimited withdrawals. However, the rate includes a 1% bonus which lasts for 12 months, so the amount of interest will drop after the first year and if you opt for this account you should make a note to see what ISA rates are available at the time as it may be worth you moving your money to another account.

Alternatively, Royal Bank of Scotland and Nawest (part of the same group) are each offering a Cash ISA Plus paying 3.51%. Again, these are easy access accounts and unlimitex withdrawals are permitted. However, the products are only available to existing customers who have specific accounts with the banks so you may not be eligible (full details can be found on our savings channel http://www.moneysupermarket.com/savings/quick-search-gadget.ashx?savingstype=isas&initialdeposit=10&monthlyamount=0 ).

If you've already got money in cash ISAs that you want to move into a higher paying account, the leading rate is from Natwest on its e-ISA - it is paying 3.25%. In order to qualify you do need to have another Natwest account, although it can be any of its current or instant access savings accounts, so eligibility criteria is less restrictive than that on its Cash ISA Plus.

Another option is First Direct's e-ISA. The rate is slightly lower at 3.10% but transfers are permitted and you aren't required to have any other products with First Direct. The other thing I like about this account is the rate is fixed so your returns are guaranteed, but you can make unlimited withdrawals (this is unusual for fixed rate accounts as often withdrawals aren't permitted during the fixed term). You will need to move to another account once the fixed rate ends (which is April 30 2010) as the rate then drops to just 0.20%.

I hope that helps.

Clare