Depends on what you like... The gear can be upgraded to give you good tower stats, or good fighting stats. If you want to make towers - tower health and tower damage are the best stats. If you want to be a fighter character you will want a good mix between all hero health, movement, cast rate, and damage, along with some resistance to damage. The hero damage stat actually does not add that much damage so don't worry about it to much, surviving is more important.