Like shred_head said, one man's "best" is completely different from anothers. As a seasoned guitar player myself, here are my favourites, and ultimately who I feel are amongst the best and greatly influenced the guitar player I became.... plus they make kick ass music
:
Joe Satriani
Steve Vai
Steve Morse
John Petrucci
Don Ross (great finger-style)
Jeff Beck
Jimmy Page
Jimi Hendrix
David Gilmour
Zakk Wylde (chicken pickin' metal.... nuff said)
Michel Cusson (guitar for a canadian jazz band named Uzeb... some really crazy stuff)
Victor Wooten (bass player, kicks major ass)
Stu Hamm (another kick ass bassist)
Larry Carlton
Lee Ritenour
Yngwie Malmsteen (has the personality of a sack of potatoes, but man he can shred)
..... The list goes and goes.....