Do you mean currently?
Best attacker
'is' would surely mean currently.
However, if you do not mean it, Alekhine was called the master of attack.
Alekhine was brilliant, but for me Kasparov just edges it. Fischer wasn't bad either. Here are some of my favourite games by each:
What did Fischer play?
My personal preference is Tal, simply because I cannot properly understand what the hell he was thinking when uncorking his stunning tactical combos. Sort of a primitive chess engine, certainly weaker than an angine in absulte terms, but surely enough more innovative and unpredictable... 
Stein was superb too, although his tactics had a certain inherent amount of logic- unlike Tal's, who was pulling rabbits out of the magician's hat at the most unexpected moment.
Alekhine was brilliant, but for me Kasparov just edges it. Fischer wasn't bad either. Here are some of my favourite games by each:
What did Fischer play?
Shit that puzzle was awesome. I made the bishop move thinking I want to make this move for some reason, and then of course i realized the trap. Great game.
what happens if f*e6, Q*e6+... i cant see a mate...
Q*e5 will kinda leave black helpless but is there is a more direct tactic?
@ attack10, I'm not sure if there is something more direct, but with a weak king and White having 2 pawns and the 2 Bishops Black is dead anyway.
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who is the best attaking player in the world.