Although Phillip Seymour Hoffman is close, I think Daniel Day-Lewis is the best actor. I think that his performance as Bill The Butcher in Gangs of New York was the best performance by any actor in any movie...ever. Then, he came back and played Daniel Plainview in There Will Be Blood brilliantly. Denzel is pretty good too, but Day-Lewis just has a much broader range of acting. Denzel tends to have the same personality in most of his movies. As for actresses....it just seems like men blow the women out of the water when it comes to acting. Maybe Meryl Streep?