Best Gaming Desktop

Can you tell me about best gaming desktop which can play any game and on any resolution like UHD?

Depends on the budget...

Since you didn't bother to say what your budget is, making recommendations impossible I'll post what a typical console player would think you need

Console players PC Build

If by ANY you mean games coming out in 1-2 years as well - close to 10k. That is if maxing out is your preferred setting for the game ...

Oh at least 10k it will cost you

uHD is not ideal gaming environment at the moment. It will take some time for the technology to develop and deliver 4k gaming at high / ultra settings. Currently the best gaming system one should aim is ultra settings with a full HD/ high definition gameplay visuals.

You can assemble the best gaming pc by reading desktop configurations of best gaming builds.

It's better to go for multi-display HD gaming setup such as dual or triple screen panoramic settings with SLI or Corssfire, instead of going for a single 4K display. This will give much better field of view essential for in-game performance.

@thehig1 i think 10K is too much, a playable uHD machine under high settings could cost something around $2500-$3000.

@vitalmughal: I was taking the piss it's not a serious build

I would rather have a 4K screen instead of 3 lower resolution screens with bezels. Extra FOV is nice, but not necessary. The extra detail in the focal point of my vision is preferable. An ultra wide WQHD monitor is a nice compromise as well. The only problem is they don't make them at high refresh rate. I believe they are up to 75 hz with G-sync.