I would have to go with Barry for five reasons:
1. Barry created the Speed Force because of his actions and knowledge.....even though Wally was the first to recognize the Speed Force and what it could do, Barry has technically always been connected to it and can use it for powerful abilities like undoing the Anti-Life Equation. The fact that we haven't seen him steal/lend speed or create speed force costumes is the fact that these were concepts Wally and other's came up with during Barry's death though he is now aware of them.
2. After Flash:Rebirth, it was stated now that Barry is aware of his complete connection to the speed force he is faster than before and the fastest of the Flashes.
3. Barry has greater control of his speed than the others, most clearly seen in the complete control he has over his molecules and the ability to vibrate through almost anything without ill effect to himself or destroying the object unless he wants to. A good example of this is when Barry reformed himself after being turned into a mirror and then shattered.
4. Barry can travel precisely through time and other dimensions, something Wally has always had trouble with in the absence of the cosmic treadmill.
5. The Rogues are almost all Barry's enemies and just transitioned down to Wally over time. But when they heard of Barry's rebirth they were visibly concerned by Barry's return where they just treat Wally as another hero.
Outside of pure speed, Barry is also smarter than Wally or Bart given his scientific background which lends to his ability to use his speed creatively based on the situation.
Barry Allen
Character » Barry Allen appears in 5077 issues.
Having discovered his mother murdered and his father blamed for the act, forensic scientist Barry Allen sought to clear his father's name and find the real killer. After being doused in chemicals and struck by lightning, Barry was granted the gift of super-speed. Now he protects his hometown of Central City as The Flash, the fastest man alive and founding member of the Justice League.
Who is the Best Flash?
Wally is the best Flash.
@Tom Pinchuk said:
I don't know about that. When you think of Barry Allen, he only has a few landmark events and one of them is the Trial of The Flash, where his character was questioned in the killing of Professor Zoom. Was it justified or a reprisal for the murder of Iris West? Certainly he was let go in the end, but like Wonder Woman's killing of Max Lord, it still carries a certain stigma to it even if forgiven. The other two big Barry Allen events would be The Secret of Barry Allen and Flash Rebirth. In Secret it was revealed that Barry had pressured Zatanna into brain-washing his entire rogues gallery, arguably a pretty heinous act which Barry could live with (but not die with, leaving it to Wally to undo). In Rebirth, Barry did a lot of questionable things including killing two other speedsters (Savitar and Lady Flash), he tried to commit suicide and run back into the Speed Force despite everyone wanting to help him, acted more like Dirty Harry than Gil Grissom having a new hardline attitude about "the guilty", and he's largely ignored all the revelations of Rebirth fairly irresponsibly. Granted, Johns likes to write compromised characters so maybe that's a good thing, but current Barry isn't exactly someone to look up to." Hal Jordan and Ollie Queen may have gone through dark periods, but Barry's noble character has never been compromised."
Edit. In The Trial, even Barry himself didn't know if he meant to kill Zoom or simply stop him.
Wally West!!!!!!
Why?
He has a awesome last name! (wink)
"4. Barry can travel precisely through time and other dimensions, something Wally has always had trouble with in the absence of the cosmic treadmill."
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