This is ever since the time skip:
*The level i say they are at does not define their rank*
S+ level:
1.Makarov Dreyar(Fairy Law,Fire Magic,Ice Magic,Light Magic,Maximum Defense Seal,Requip,Titan,Wind Magic,Amaterasu)
2.Gildarts Clive(Crash,Disassembly Magic)
S Class level:
3.Laxus...