I'm not sure if there's already a thread for this, but I'm curious to know who you all think would be good enough to make the list--of course, only the athletes who are still doing what they do i.e David Beckham--can make the list; also, you don't have to just use a list:
discuss why you think they're the best.
I'll come back with mine later, which are mostly all guaranteed to be footballers
sue me