Depends on the application. Without specifying a make and model, only assumptions can be made.. Are you asking about spin ons or cartridges?
Some AC Delco spin ons (part # with an e on the end?) are the Champion made e core filters. I've not had any personal experience, but they aren't too regarded here. Car51 has posted a few decent ecores though. I'd personally look at a WIX or NG if my application called for one.
For my Jeep, the AC Delco filter looks like a Mobil 1 filter. I am sure the media is different and the ADBV is nitrile, but the can and base plate looks nearly identical and they are also Champion made. A few AC Delco cartridges are German made Mann filters IIRC and are highly regarded. I'd use the above in a heartbeat if needed.
WIX and Napa Gold filters are the same filters with different labels. I use their spin ons worry free, but stick with OEM cartridge filters. When it comes to cartridge filters, Mahle, Toyota, Mopar and Mann can't be beat in terms of quality and price.