Yeah I'd go the way most are answering this question in that it's
1. Eto'o
2. Rooney
3. Drogba
Eto'o I really think is the best player in the world. Some might argue this, and I can see an argument, but if you watch Eto'o off the ball, that's when you see his true brilliance. No knock against Henry, but Eto'o is offsides maybe once a game. He defends, and he scores from left, right, up the middle, everywhere. And he does it without taking the PK's.
Rooney is #2 on my list, even though he's my favorite player. He's had a tough time playing off of Crouch in Germany and now Saha at United, and I think it's starting to show. When he had Ruud by his side is when he was strongest. You can see the same in Madrid as Raul's game has come on strong with Ruud's arrival. Rooney still has class, but doesn't finish like Eto'o.
Drogba has done well for a few weeks, and he's always done well in Europe (Bayern Munich, Sofia). Now he's doing it in England. He even had a strong World Cup. But he does need a lot of touches to make things happen, and he still falls a bit easy. He does have the potential to be #2 on this list, but never #1.