The best material for a rice pot inner pot is typically stainless steel. Stainless steel is preferred due to its durability, non-reactive nature, and ability to maintain the flavor of the rice. According to a study published in the Journal of Food Science, stainless steel pots can retain the natural flavors of the rice better than other materials, such as aluminum or non-stick coatings. This is because stainless steel does not leach any harmful chemicals into the food, ensuring that the rice remains pure and unaltered. Additionally, stainless steel is highly resistant to corrosion and can withstand high temperatures, making it an ideal choice for cooking rice.