This is probably one of the most difficult questions to answer as a most major armed forces and many smaller ones have special forces which are very tough and suprisingly capable. Also some units no longer exist, the Rhodesian Selous Scouts and the WW2 German Brandenburger commandos had a ferocious reputation.
By taking a unbiased view of the question the Americans would seem to be the best in terms of resources, while in experience the British SAS/SBS are second to none, and the highly secretive Israeli special forces community must be rated as well.
The war against terror over the past 9 years has made a lot of special forces units very experienced. The British probably still set the standard and I would include the Australian/NZ SAS and Canadian JTF2 alongside them, and other European NATO units also have very good reputations. Direct combat experience and cross training with other special forces has made the American special forces community very experienced, and with their level of resources they may be the best overall at the moment.
Personally my own choice would be the British SBS, until recently you had to be a Royal Marine Commando before you even volunteered for selection.
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