If a man dies who is next of kin his daughter or his mother?

Generally, if both parents are deceased the siblings or issue of any deceased siblings would be next of kin. If there are no siblings or issue of siblings the next of kin would be collateral kindred and that can get more complicated. There are charts that show how to determine collateral kin and the state laws of intestacy control who inherits in an intestate estate. You can see more at the links provided below.