You are joking, right?
You are joking, right? Okay. Here we go.
DC:
1. The Presence
2. The Source
3. Rama Kushna
4. H'ronmeer
5.Meshta
6.Gyges and Garamas (with God power)
7.Great Evil Beast (appeared in an issue in which the Infinity Avengers kinda ripped off if you read it carefully)
8.Spectre at his full potential (omnipotent is unbeatable rather you're omnipresent or omniscient)
9. Mawu (the religious God of Africa shown in Spectre #58 )
10.The Voice (An entity part of the Presence)
11.The Word
12. Wally the God Boy
13. Lucifer Morningstar
14. Archangel Michael
15. The Aleph
16.Decreator
17. The 5th Dimensional Imps (Mr. Mxyzptlk, Bane-Mite, and Thunderbolts)
18. Ultimator, and other races and beings include 4d to 10d
19. ID (A 6th dimensional being created by the Cathexis that could fullfill one's wish. Unlimited Powers)
20. Parallax
21. Ion
22. Uni-Friend
23. Anti-Life Entity
24. Eclipso
25. Mistos
26. Satan
27. Stigmonus Monsieur
28. Sinestro after death when he faced the Spectre
29.First of the Fallen
30. Azmodus
31. DC's Archangels- Gabriel (probably most powerful archangel next to Michael), Amenadiel, Sandalphon, Ramiel, Duma, ect.
32 DC's Angel Host- Bull Host, Eagle, Lion, and Human rather Zauriel and Asmodel at angelic form
33. Anti-Monitor and Monitor
34. Hyperman
35. The Endless
36. Entropy (Krona)
37. Kismet
38.Dominus
39. Oblivion
40. Chaos and Order (2 elemental force)
41. Lord of Chaos/Lord of Order
42.Black Racer
43. The Kindly Ones
44. Voiceless Gods
45. Mahu
46.Seviram
47. That giant monster Lucifer unleashed to stop Amenadiel's army, and anything Lucifer has faced
48. A
49. King of Tears
50. Hawkgod
51. Elder Gods
52.Dark Gods
53.Shattered Gods
54. Rao, and other gods of Krypton
55. Candlemaker
56.Dorothy Spinner (IMO, imp-like level in which she can create by thinking it)
57. Telephone Avatar
58. Shadowy Mr. Evans
59. Carnivore (Almost took over heaven)
60. Anti-Matter Man
61. Glorith and the original Time Trapper
62. Promethian Giants
63. Millennium Giants
64. Extant
65. Monarch
66. The Seven Deadly Enemy of Man
67. Cosmic Gamblers
68. S'ivaa the Destroyer
69. Brimstone
70. Pantheon gods- African like Shango the Thunderer, Oloron the First Born, Norse gods like Odin and Loki, Greek gods like Zeus and Hercules, Japanese gods like Susano-o-no-makota and Izanami, Egypton gods like Osirect and Ra, ect.
71. The Unimaginables
72. Ibac/Sabbac- the 2 Capt. Marvel villain which 1 was a clone and another had power like with black magic
73. Neron, the demon that demoted Neron from hell, Abaddon the Destroyer, Adramelech, Agony & Ectacy, One in Charge of Punishment of the Damned in Effrul, Keeper of the Oracle of Styx, and since I don't feel like listing everyone from hell, I'll just estimate: 300-400 leaders/higher rank in Hell
74. The 3 Demons- Rath, Ghast, and Abnegazar
75. The race who got rid of the demons- Timeless Ones
76. Lord Satanis
77. Lord Satanus
78. Second and Third of the Fallen (Brothers of First of the Fallen)
79. Mad God of 3600
80. The First Citadelian and his clone armies and the other Citadelians
81. Oblivion II- one that faced Wonder Woman
82. Auron
83. X'Hal
84. Superman Prime
85. Everyone in the 853rd Century including Manhunter from Mars
86. Wonderworld race and heroes
87. Maggedon
88. Old Gods- Wotan, Lokee, Arzaz, Nameless One
89. Guardian of the Universe
90. Controllers
91. Zamarons
92. Progenitor- This guy created his own galaxy and a whole race
93. Fernus and the Burning Martians
94. Anti-Sun
95. Imperiex Prime and Imperiex probes
96. Yuga Khan
97. Nebula Man
98. Orion at his true form (the one that Astro once posted in Alvaro's)
99. Orion with the ALE
100. Darkseid one with the Source from NG v4
101. Izaya one with the Source in a New Gods v4 issue
102. Euricros
103. Clocxwerk
104. Hourman 3/Warlogog
Marvel:
1. Thanos (with heart of the universe)
2. Living Tribunal
3. Adam Warlock (with Infinity Gauntlet)
4. Death
5. Eternity
6. Infinity
7. Galactus
8. Celestials
9. Master Order/ Lord Chaos
10. Eon
11. Epoch
12. Chton
13. Dark Gods/ Elder Gods
14. Eternals
15. Korvak
16. Shaper of Worlds
17. Beyonder
18. Phoenix Force
19. Hyperstorm
20. Franklin Richards
21. Molecule Man
22. Asgardian Destroyer
23. Pantheon of Gods
24. Kubik
25. Mephisto
Satan
Did someone say something about "Marvel?"
Any questions...?
Do note that Superman Prime is 84th. That should give you an idea of how powerful the entities are above him.