Do you mean dilute in saline after thawing? I have always done it with PBS or complete media, however, i recently did some experiments if there were any difference in diluting with pbs or saline. It was umbilical cord blood and i didnt saw any differences. It was for short a time though, i evaluated viability inmediatly after diluting.
I would recommend using the complete media as @Diego Raffo says. Of course it might be more expensive labour than saline or PBS (PBS would be my second choice). In my opinion, you should pick the system according next steps in your methods. I mean if you need to save time and decrease manipulation with cells use the media in your protocol, if it is possible.