If you're talking about OLYMPIC athletes, I think Phelps is probably the best swimmer of all time. He swam more different strokes than Spitz, and I think that gives him the edge. Carl Lewis certainly is at the top of the list, and you could easily argue that HE is the best Olympic athlete ever. Same for Bob Beamon, who absolutely smashed the existing record by an incredible margin. For that matter, what Usain Bolt did last night was nothing short of awesome. Can't wait to see what he does in the 200.

Many sports can be dominated by one or just a few people. Tennis is one example, where one or two people can be expected to win a given tournament and the favorites almost invariably do. For this reason, I think what Tiger Woods has done arguably makes him the best athlete today. He plays in a sport where no one has EVER dominated it in the manner that he has. It's a sport where physicality plays little or no part, unlike maybe any other. His dominance is purely mental... he dominates by WILL, not physical ability. I think that puts him above the rest.