Phil Helmuth is good but only an idiot would say he's the best ever.

Dan Harrington - won a WSOP and made final table 2 out of last 3 WSOP's, which is more amazing when you consider the size of the fields.
Greg Raymor - won last year and finished in the top 30 this year out of 5600
Doyle Brunson and Johnny Chan - Tied for the most Bracelets [One ahead of Helmuth]

The only award I give to Helmuth is the arrogance award, because every time he gets unlucky he has to whine about it, but when he gets lucky he always takes credit for it.