Thor and Nort come to mind.......played them both a few times....very clever and always looking for your weak spot.
Of course the late Jim Puff goes with out saying...rarely made any mistakes.
Lot's of others Tiger 88,Don Fox,48th Pz Korps,Laza,Eberbach,Oberst,and Herr Nash.I am waxing nostalgic now :-)
But of course my most unforgettable has to be JvK..........he totally took me apart before he invited me to join the club(I guess it could be called a right of passage)......I had never seen such mastery of all the aspects of a defense turned into an overwhelming offense.....it was the shortest 25 turn scenario in history :-)
I may have mentioned this before. But I think of Umbro and Thor.
Umbro is always one step ahead tactically, regardless of how clever I think I am being. In fact, he is so deep in my head that I often times find myself out thinking myself ... usually in an area of the map that ultimately is meaningless.
Thor, on the other hand, has the ability to bring just a little more to a tactical situation than I expected. As such, he usually gains tactical superiority.
While I have managed a win against both these guys, my track record is not great against them. Notably, what I ultimately respect about these guys the most is that they are "good winners."
Cheers,
Nort
I feel better now. After that last game I started to question myself. I felt as if I had been injected with a numbing solution as all I could do was watch helplessly as my units were decimated in quick order. I have played some great masters of tactics but MORGAN Jis right at the top of my list.
Crap and who do i mention everybody in the club.Only joking but at the moment i seem to be on my biggest unit loss ever by Jesse(Kernelt) the man is a master of defence.
All I want to say is: [hirr]Leto and Thor!
Those who have played against them know what I'm talking about :kill:
From inactives I would mention BT-7, great teacher and even greater fighter, real challenge for me :hissy:
Two names spring to mind immediately; Umbro and Morgan J. My games with Umbro have just been a down right humbling experience :bow:
And Morgan J?, well, he's my personal "boogie man". No matter how well I think I'm doing I always seem to ultimately find myself in a "last man, last round" stand with a major defeat staring me in the face. :bang:
Salute to all the talented players here at the Blitz. 
Guys, you make me blush... Thanks for the compliments.
I have played some of the very skilled players out there, some of which have already been mentioned by others (Umbro, [hirr]Leto, Oberst, Thor XLVIII Pz. Korp, Tiger 88, etc). However, there are also guys like Guderian and Steel Rain that are certainly worth mentioning.
Of those, though, I have to say that Umbro was the best. I have only played him once but he made me feel like a beginner when we did encounter each other in the Jim Puff Memorial tournament. Like many others I too learned a lot from his excellent battle reports, so my vote goes to him.