Ray Guy and Reggie Roby of the Dolphins are 1A and 1B for best Punter ever. What separates Guy, was his performance in Super Bowl 18 vs the Redskins.
From :53 to 1:00 below, Guy saves a TD on a punt return with an open field tackle.
From 1:10 to 1:18 below, Guy makes a leaping one-handed catch of a bad snap, and after a pirouette, he launches a 50 yard punt under pressure that would be downed inside the Redskin 10 yard line.
"There has only been one Punter, who I would call a football player.... Ray Guy."
-- John Madden, former Oakland Raiders Head Coach.