Depends on budget, league, whether you prefer pace, strength, passing, shooting etc.
Pace and dribbling - UP Aguero, Miccoli, Kaka, IF Lavezzi
Strength, passing, shooting - Lampard, Van Persie
Good mix - Tevez, Rooney, Nasri, IF Hamsik
Who I think is the best - SIF Ozil, electric pace, good strength, great left foot, amazing passing.