What are you guys basing your lists on?
The way I look at it, it's if I had my choice of any WR in the NFL, who would I want on my team?
You can't dock a guy for having bad stats or playing against bad opponents, just in terms of raw skill, who is the best. That doesn't mean a player with good stats is bad, or a player with bad stats is good. But if every player was a free agent, who would you pick up?
1) Steve Smith - The guy is a gamer. He brings it week after week. He'll catch a 60 yard bomb, and run for 80 on a screen. I remember a game last year when Carolina was down by like 20 with very little time left, and Smith caught a routine drag pass, broke about 4 tackles all at once and took it to the house. This is a guy I want on my team.. he just never quits.
2) Andre Johnson - Just a freak. Size, hands, speed. Houston QBs are actually taught to throw him the ball every time it's single coverage. Another player who just isn't satisfied with making the catch. He wants to score every time he gets the ball.
3) Brandon Marshall - He is what I believe is to be the new breed of WRs in the NFL. Cornerbacks are getting more and more athletic, so a great counter is a big, physical guy like Marshall who can jump up and catch the ball, and then just break your tackle.
Honorable mention -- Calvin Johnson (a lot like Andre Johnson), Randy Moss (another big guy with great hands), Hines Ward (insanely underrated for what he does outside of catching the football), and Anquan Boldin (just like Marshall, these guys are the new breed).