Do you mean which race gets the hightest starting stat? Personally I think starting with a lower stat helps with leveling more, but the races that get a boost for Alteration are Altmer, Dunmer, Bretons, Redguards, and Argonians.
The races with the best starting Alteration are Altmer (High Elf), Argonian, Breton, Dunmer (Dark Elf) and Redguard. They all start with 20 Alteration. The other five races are close behind with 15 Alteration though.