My top 100 would be something like this (first ten are in order, the rest are not):
Ritchie Blackmore
Eddie Van Halen
Jimmy Page
Jeff Beck
Alex Lifeson
Joe Walsh
David Gilmour
Donald "Buck Dharma" Roeser
Joe Satriani
Billy Gibbons
Randy Rhoads
Brian May
Ted Nugent
Mike Campbell
Tony Iommi
Pete Townshend
Rory Gallagher
Slash
Steve Howe
Tommy Bolin
Trevor Rabin
Joe Bonamassa
Steve Lukather
Michael Schenker
Ace Frehley
Jerry Garcia
Mick Ronson
Marc Bolan
Paul "Tonka" Chapman
Angus Young
Allen Collins / Gary Rossington
Joe Perry / Brad Whitford
Brian Robertson / Scott Gorham
Glen Tipton / KK Downing
Warren Haynes
Lita Ford
Keith Richards
Mick Taylor
Ronnie Wood
Paul Kossoff
Ariel Bender
Martin Barre
Neal Schon
Johnny Winter
Manny Carlton
Dickie Betts
Gary Ricrath
Rick Nielsen
Al Di Meola
Zal Cleminson
Peter Frampton
Phil Collen
Steve Vai
Carlos Santana
Stevie Ray Vaughan
Kirk Hammet
Todd Rundgren
Rik Emmett
Robin Trower
Prince
Bill Nelson
Nils Lofgren
Tommy Shaw / James Young
Jan Akkerman
Jimi Hendrix
Frank Marino
Lindsey Buckingham
Peter Green
The Edge
Steve Hillage
Ry Cooder
Eric Clapton
Mark Knopfler
Phil Manzanera
Punky Meadows
Richie Ranno / Brendan Harkin
Steve Stevens
Steve Hackett
Bernie Torme
Steve Hunter / Dick Wagner
Neil Young
Richie Sambora
Glen Buxton / Michael Bruce
John Sykes
Tom Scholz / Barry Goudreau
Earl Slick
Andy Summers
Rick Derringer
Frank Zappa
Ronnie Montrose
Duane Allman
Billy Duffy
Uli Jon Roth
Alvin Lee
Ricky Medlocke
Mike Cooley / Patterson Hood
Dave Hlubeck / Duane Roland
Mick Box
Stuart Adamson
JJ Cale