For me the best player is Daniel Negreanu , Negreanu appreciates numerous poker professionals, but likes to follow especially to those who are excellent players and excellent human beings. These are some of the reasons that led him to have a special appreciation for Phil Ivey and Jennifer Harman.
I don`t think there is a "best poker player". Before Chris Moneymaker won at the wsop nowone would bet for this, for an amateur. So we can classify poker players according their experience and skills, which are two always changing factors!
Yes, i think Phil Ivey is one of the best. It,s seems for me that he is very good at reading the opponents hand. Daniel Negreanu is also a very good player. Anyway, i think the are lots of good players and you can,t just choose one of them. Also you need to understand, that some good players don,t like the fame, but they also can play very good.
For me the best Payer at the Moment in Live-Mtt's is Stephen Chidwick. For Cash-Game this is difficult to track, also because of private Games and i dont follow it closely. When i saw Triton Poker they talked about some Asian Players who made huge amounts but i can't remember those names.