* Nearest in terms of distance: The Moon is absolutely the nearest celestial body to Earth. It's about 238,900 miles away, while the nearest star, Proxima Centauri, is 4.24 light-years away.
* Nearest in terms of celestial poles: The north star, Polaris, is the closest star to the celestial north pole. It's not actually the closest star to Earth in terms of distance, but it appears very close to the north pole because of Earth's rotation. The celestial poles don't have a moon, so there's no comparison to be made there.
So, the answer depends on your definition of "nearest"!