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everyone has seen this a billion places, which is exactly why i am trying to make a thread where a definitive, as definitive as an opinion based list can be at least, rating source can be found.

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


this is the best DC list i have seen, created by Never, cut in quarters by me.

1. TOAA
2. The Heart Of The Universe
3. Living Tribunal
4. The Infinity Gauntlet
5. Death/Eternity/Infinity/Full Potential Galactus (as Third Essential Of Universe)
6. Oblivion
7. Celestials
8. Master Order/Lord Chaos
9. Chronos
10. Love/Hate
11. Galactus (normal)/Stranger/Eon/Hoggoth/Oshtur/Agamotto/In-Betweener
12. Molecule Man
13. Shaper of Worlds/Beyonder/Kubik
14. Phoenix Force
15. Dormammu/Shuma Gorath
16. Demogorge The God Eater (Atum the Sun after consuming elder god)
17. Chthon/Set/Cyttarok/Atum (the Sun God)/Demiurge/Gaea
18. Tyrant
19. Odin/Zeus/Zuras/All Skyfathers/Destroyer Armor/Shaman X-Man
20. Mephisto
21. King Thor/Thanos
22. Captain Universe
23. Silver Surfer/Morg/Thor/Gladiator/X-Man (normal)/Genis-Vell/Loki/Beta Ray Bill/Terrax/Black Heart
24. Super Skrull/Annahilus/Blaastar/Black Bolt/Fire Lord
25. Magneto/Apocalypse/Exodus/Holocaust/Ultron/Nimrod/Mandarin

this is the classic MU list by beyonder, shortened by me.

there are a couple rules though: no special editions. no parallax, ion, superman prime, that thanos/galactus clone, no IG/HOTU, and the list is limited to 25 slots, but multiple characters are allowed to occupy each slot.

come on people, and lets try to make a list at least 51% can agree on.

That DC list is rather old, and has a few changes that should be made to it:

Elaine Belloc is about the same level of power as her father, archangel michael.
Genesis is not on the list. He should be in the top20
Parallax is not as powerful in his real form (cosmic fear entity of fear), although he was seen to be more powerful than the spectre entity.
The guardians of the universe have been shown to be more powerful than the spectre.
The monitor/anti-monitor should be higher on the list (although they were pre-crisis), as should hyperman

The marvel list is TOTALLY wrong.
And you cant compare the two, as the DC list has only one charachter per slot ranking, whereas the marvel list has many per slot ranking