Depends on what you mean as "Wrestler". If you are talking about pure wrestling skills, i would have to say Daniel Bryan. Bryan has made a fan out of me (not M. Cole) in the recent months, so much that i have had to go out and get a ton of his Indy work just to see where he came from in, and i have to admit, Bryan is one of the best in the world!
But if by "wrestler" you mean entertainer (mainly promo work), i would have to go with Wade Barrett. Barrett is decent in the ring, but he makes up with it in his heel persona and as the leader of the Nexus. He has had some great matches with Orton, as well as being apart of the biggest WWE faction since Evolution.
But if by wrestler you mean best over all, i would have to say Sheamus is currently on the top of the list. Sheamus has been rock solid for most of 2010, starting out with his feud with Triple H and being put over by Hunter, then to just being solidly entertaining on the microphone, as well has having some of Randy Orton's best matches of 2010 (mainly the Hell in a Cell match).
