(1)CM Punk(This is an obvious choice, his work with Cena and Orton has really put him ahead of the curve in terms of being a heel)
(2)The Miz(I'm pretty impressed with how well he's doing these last few months. Ever since winning the WWE Championship, he's really upped his game and showed that he's a pretty good heel. Still needs a bit more improvement but I consider him the second top heel in the WWE)
(3)Micheal Cole(He's really really annoying, and that's what makes him the perfect heel. You just want to see him get his ass handed to him by Jerry Lawler at Wresltmania. He's really getting a lot of heel heat and is doing a great job, so I think he deserves to be third on the list)
(4)Alberto Del Rio(I have to say, a couple of months ago, it would proberly be arguable about ADR being the top heel, but now I don't think so. Ever since winning the Royal Rumble, he's sort of gone down a bit, When the focus was on Edge and Dolph Ziggler, ADR was sort of thrown to the side. He continued to appear on the shows, but to me it seemed as if he was only there to just fill up some time and hype himself a bit. Nothing he did last month really stood out. However that being said, he's still a pretty good heel, and now that he's directly involved in a fued with Edge and Christian. It make it all the better. But compared to the top 3 on my list, he's really just fourth, IMO.
(5)Wade Barrett(Just like ADR, Wade started out great. He was the top heel in the business when he was running around with Nexus and making Cena's life a misery. Then all of a sudden WWE sort of pushed him down a bit after he started Corre, and now Wade dosen't seem to be the heel he was earlier on. I mean he's dosen't even seem to be the focal point of Corre either, but nonetheless he's still good enough to be one of the top 5 heel in WWE.