This was discussed on another forum about two years ago, and I'm curious to see how people's perceptions of players have changed. I think its impossible to decide who is the best player in the world, but a top 5 list is pretty doable. I'm just thinking about tournament play (all games) for now because 99.9% of my exposure to professional play is from televised tournaments. So I don't think I can say who is best at the cash games (although from what I hear, Chip Reese is pretty damn good). Here is my list (its in order but not set in stone):

1. Doyle Brunson (10 bracelets, made final table of HORSE event)
2. Daniel Negraneu (I can't spell his name but his reads are so good I literally was scared watching him at the WSOP this year)
3. Johnny Chan (10 bracelets, won poker supersars 2, very solid all around in most situations)
4. Phil Helmuth (10 bracelets, tons of final tables, and he can dodge bullets!)
5. Phil Ivey (5 bracelets, un-readable, un-afraid, awesome all around game)