Fire:Madara - He has the best variaty and most powerful techs
Water:Tobirama - He can make water out of thin air, literally.
Lightning:Third Raikage-It's take a skillful person to clad himself in lightning.Top that off with Hell Stab, Which is more powerful than Kakashi's Raikiri or Sasuke's Chidori and his Black Lightning Tech and you have the most versatile and powerful lightning techs of and lightning users shown in the series.Some people will say Sasuke's base on Kirin, but that jutsu takes two fire users using there fire techs to heat up the atmosphere, along with ridiculous prep time.It's impractical to use in battles were the opponent IS trying to kill you, in oppose to trying to get you to killed them.
Wind

anzo- Danzo is the versatile and skillful wind jutsu user shown in the series.He can use Wind Release Stream to move himself, Wind Release;Slash to create a blade of wind.Wind Release Vacuum to slice up multiple opponents.No other Windusers has shown as many wind jutsu with such variety and skill.Now some people will say Naruto is the best, and those people are idiots.Naruto has a total of one Wind Jutsu, one! Someone who has master only one jutsu in a particular Element can never be consider the best at that Element.
Earth;Onoki- Most powerful and versatile Earth users in the series.From making and opponents body so heavy he can't move, to making a meteor light enough for him to lift it, Onoki has shown a ridiculous amount of skill when it comes to earth jutsu.Rock clones, rock fist, raising the ground beneath madara, and that giant earth hand he created is proof of Onoki's skillfulness.