I state currently alive because, otherwise, the list would be mostly full of people that have passed. Anyway, my top ten (in no particular order) are:
1) Naruto
2) Sasuke
3) Obito
4) Kakashi
5) Bee
6) Guy
7) Gaara (I'm assuming he's still alive)
8) Onoki (again, assuming)
9) Orochimaru
10) Kabuto
I debated putting Kabuto on here because, if he were to use only his abalities ,I.E., none of the techniques he stole, he probably wouldn't be on here. I also don't think Edo's count as his abilities. And Edo Madara is technically dead, so not on the list.
Edit: Honorable mentions are Darui, Shikamaru, and Choji. Darui because he went up against Ginkaku and Kinkaku almost single handedly, Shikamaru because he is smart as hell and is a somewhat decent fighter, and Choji, because of Butterfly Mode.
