The best app for taking notes is Evernote: an app that not only got inducted into the Apple “App Hall of Fame” (something I didn’t even know existed), but is also free!
Evernote can be downloaded here, for free and turns your device “into an extension of your brain.” Use Evernote not only with your Apple devices, but also with Android, Android Tablet, Windows Phone 7, BlackBerry and Palm devices.