Hi does anyone know who offers the best rate for selling bitcoins for Western Union and how much WU costs

I don't know the best rate, but don't expect a great rate I'm afraid. From the Selling Bitcoins wiki article, your options include:
Bitcoins in Berlin:
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http://bitcoinsinberlin.comalso ECurrencyZone and WM-Center
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http://en.bitcoin.it/wiki/Selling_bitcoinsTenakha also lists Western Union:
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http://bitcointalk.org/index.php?topic=108712.0There have been others that have offered it but most have either quit offering it or shut down entirely.