[dw1]

"Best" guitar player depends on a LOT of factors.

I tend to judge by either technical skill or by the the "flow" of the music. So, as of this writing, I think of (2) "best":

Leo Kottke - for flat out skill & technique. The compilation album "The Best" from 1976 still astounds me.

David Gilmour - for the right notes at the right time. Just listen to the instrumental part at the end of "Comfortably Numb".

But what about John McLaughlin and the great Carlos Santana... and Al Di Meola... damn it's hard to narrow it down.