3.Bobby Fischer for me. 

nyLsel, you could have done that in one post!  :-p

I'm going to have to agree with some of these posts and say it's crazy that Fischer wasn't on the list or even given an honorable mention, but Spassky is.

Tal, Ivanchuk, Shirov, Fischer

1. Tal

2. Alekhine

3. Fischer

4. Petrosian

5. Spassky

6. Botvinnik

7. Kasparov

8. Capablanca

9. Shirov

10. Judit Polgar

Does this mean that positional/strategic skill can trump tactical skill? I find that hard to believe. Was Karpov so weak tactically to be out of the top 10?

Petrosian was quite capable of spectacular tactics when the occasion called for it.

I remember a joke about that....  "If tal makes a sacrifice against you, accept it, offer a draw, and pray.  If petrosian makes a sacrifice against you, don't waste time.  Resign immediately." 

Euwe

Which suggests Petrosian should be ranked above Tal? Or not?

TactiTal

1. Kasparov is the best tactical player

This is tough.

In no particular order:

Alekhine, Shirov, Fischer, Karpov, Kasparov, Petrosian, Korchnoi, Tal, Kramnik, Anand, Aronian, Topalov, Carlsen.

I know, that's a baker's dozen, but each deserve special recognition. If I were to drop some names from that very short list, the first two I'd drop are Alekhine and Shirov! I don't know who I'd drop next from that list. Perhaps Tal!

It takes more tactical vision to defend well than to attack well!

Let me see....I would choose Tal, Alekhine, Nezhmetdinov, Kasparov and throw in some Morphy for me.