To follow on
ElDiabloConCaca's comments,
Xcode is generally considered to be the finest development system available on any platform. Much talk is made of C/C++/Objective-C. It often gets lost that at the heart of
Xcode is
gcc. You may program using any combination of the programming languages included in
gcc. Until recently,
Xcode was free as had been Apple development systems since forever. It is now a $4.99 download at the MacOS X App Store. The sales tax on Microsoft's
Visual Studio is more. You will simply not get a better development system at any price.
Having said that, if you would like to develop for MacOS X, Windows, and Java, then you might look into
REAL Studio, formerly
REALBasic. Quite a few MacOS X titles are written with it. It was included with earlier versions of Microsoft
Office:mac with Microsoft's endorsement of
REALBasic as a substitute for
Visual BASIC. The development suite allows you to convert
Visual BASIC projects into
REALBasic projects. You may also produce Windows applications and Java applets. However,
REALBasic does not claim to produce efficient code. Also,
REAL Studio is not cheap.