1 Wolf Hoffmann (Best all-around guitarist. Great tone, mixed blues and classical, had a great marriage between technical virtuasity and feeling, also a riff-master like no other.)
2 Jorn Viggo Lofstat (I am absolutely envious of this guy's style)
3 Yngwie (talk all you want about Jimi, Eddie etc. This guy had the WOW !! factor in his time like no other)
4 Vito Bratta (best "hair" guitarist ever to pick up an axe)
5 David Gilmour (May have written the most memorable solos of all time)
6 John Denver (no snickers please... he played an awesome acoustic RIP)
7 Warren Dimartini (So dominant in his right hand technique)
8 Viv Campbell (Dio years. Very unique
9 Dimebag (Very unique even after 100's of guitar heroes already emerged)
10 Chris Oliva (a true master who also was one of the best acoustic players I have ever heard)
11 Mick Mars (don't poke fun.. the guy owned his own style from day one)
12 Stephan Lill (very memorable solos. Awesome tone)
13 Eddie (no comment necessary)
14 Steve Vai (see above)
15 Hetfield/Hammett (not crazy about the solos, but awesome rythm players)
16 Frank Hannon (maybe one of the most underrated guitarists ever)
17 Billy Gibbons (This guy is the ultimate master of pinch harmonics)
18 Johnny Rzeznik (much like Mick Mars... not a technical player, but he owns a style and tone that is instantly recognizable)
19 Tom Scholz (This guy had a guitar tone in 1976 that sounds better than most today. I wish I was half as smart as he is.)
20 Angus (Much like Tom, this guy has a tone to die for.)
21 IA (This guy is out of the box and so different and cool)
22 Zappa - (totally weird stuff, but I like it)
23 Rafael/Kiko (great guitarists and completely underrated)
24 Matthias Jabs (totally underrated because Micheal, Wolf and Uli got all the credit. GREAT guitarist and may have te best "fills" of all time)
25 Chuck Berry (who started power chords ? )
26 Lindsey Buckingham (One of the hardest guitarists to emulate due to his fingerpicking style)
27 John Sykes - (He is an unknown legend)
28 Donald "Buck" Dharma - (Much like David Gilmour, he wrote simple masterpieces for solos)
29 Keith Richards - (Anyone who doesn't think he is awesome listen to "Give Me Shelter")
30 George Lynch - (awesome riff man and soloist. Very unique in style as well)
31 Alex Lifeson (The greatest guitarist whoever lived as far as making "texture" for a song)
32 Mattias Eklundh (Dude IA is so out of the box. Great stuff. Amazing)
33 Bruce Kulick (Great soloist during a time when Kiss was forgotten by many)
34 Steve Howe (a true originator of prog)
35 Michael Romeo (watch this guy live !! Every note is repeated. Great guitarist)
36 Alex Skolnick - (Great soloist and riff-man)
37 Dave Mustaine - (Much like James and Kirk, great rythm player)
38 Akira Takasaki (Who says the Japanese have no originality ? This guy was not only a great technician, but also an innovator)
39 Mark Knopfler (May be the most original of this list. That includes IA. This guy blew a trumpet for a guitar. Very unique.)
40 Zack Wylde (probably the best live tone I have ever heard)
I am sure I have omitted many guitarists that I love, but hey......
Bryant