Most ideal Black-body! According to the definition of Black-body, it absorbs all of the wavelength irradiates on it. A recent material absorbs 96.4%  visible light rays. Therefore , can we say that it is the most closest (ideal) blackbody? 
 A: This material absorbs visible light, but ideal black body absorbs the whole spectrum regardless of frequency (including gamma rays). There are better approximations of black body than this material, like the stars. Black holes are probably the closest black body in the universe.
In laboratories we are using things like this to approximate black bodies.
A: A question like this appeared recently: Is it possible to have a perfectly black material?
Which I ANSWERED:

We can make it absorb a lot of energy but if you read about black-body
  radiation effect you will notice that as energy is introduced into the
  object it will similarly radiate a small amount of the energy back, at
  room temperature appears black, as most of the energy it radiates is
  infra-red and cannot be perceived by the human eye. At higher
  temperatures, black bodies glow with increasing intensity and colors
  that range from dull red to blindingly brilliant blue-white as the
  temperature increases.
This means that later even if we did have an $100$ percent absorbing
  materials of all electro-magnetic radiation the object will radiate
  some energy due to heating or other similar process. That in mind, it
  will always leak out some energy.To conclude, we could say it will
  only absorb radiation for short-time before releasing enough photons
  which could be detected by an photon detector, therefore "breaking"
  the truly blackest or absorbing material due to this effect. 
As a summary as long as the object absorbs some form of energy it can
  never be completely black. 
To learn more pertaining black-body radiation, read this:
  http://en.wikipedia.org/wiki/Black-body_radiation
Furthermore, an blackhole is very black however it even is not as the
  power in the Hawking radiation (if it was proven, currently it is
  hypothesized) from a solar mass $M$ which is equal to $1.98855\pm
> 0.00025 * 10^{30}$ black hole turns out to be a minuscule 9 × 10−29 watts. It is indeed an extremely good approximation to call such an
  object 'black'. As  $$ P =\hbar c^2/15360\pi G^2M^2 = 9.004 * 10^{-29}
> $$
That being said, even black-holes one of the strongest objects cannot
  escape being truly  black.

Check This: 
Is it possible to have a perfectly black material?
