1. Grant Morrison - he seems to understand the medium on a whole other level. He's just brilliant. Everything isn't what it seems, but below the surface. See: Flex Mentallo.
2. Warren Ellis - also understands the medium on another level, and while he's also a great storyteller, he's also great at social commentary, criticism and so forth. See: Transmetropolitan, Nextwave.
3. Kurt Busiek - can find a new angle or spin on everything, mostly superheroes. See: Astro City, Superman: Secret Identity, Superstar: As Seen on T.V.