I could never understand the point of these lists... Having played myself for near 40 years, i find these comparisons very troubling... there is no such thing as the best art... it's just art.
but if you want to discuss players and the styles you love personally, I have to go with a relatively short list in no particular order...
Steve Howe
Juan Serrano
Adrian Belew -
Frank Zappa
Jimi Hendrix
John Mclaughlin
Danny Gatton
Joe Pass
Chet Atkins
Les Paul
Monte Montgomery - http://www.youtube.com/watch?v=Q8_6aa-TTvI
Both those two links above are WELL worth the time to watch... Monte's for his technical ability, Adrians for his ultra subtle abilities, mastery of electronics and musical voice.
Both videos are very special...