It's a lot harder than sports, since with sports we get to watch and read about their stats, wins, etc... and see how they are set apart from the rest. With providers, very few of us have the funds to see and get around to providers to be able to judge them as GOATs. How many of us have seen even 25% of the top 100 TER providers? For me, one of the challenges is by the time she gets into the top list, she's charging above my means. Then, there are those high end providers who are never reviewed. It's hard to find much out about them, and I'm not shelling out that kind of cash anyway.

 
That said, I have a couple that I would say may be in the conversation. I was lucky to see Gabrielle Bennett while she was still in LA and at a reasonable rate. I was one of the first few to review her. She was near perfection, and TBH deserves her high rating and the rate she is asking.

 
Another one is Bianca Verona. I do not see her advertising much these days. But she still has a website. She used to be one of the best in LA, and when I saw her in her 40s she still looked like she was in her early 30s and was nothing short of fantastic. She had some special tricks in her sleeve.

 
I have seen a few others that may be in the conversation but when I saw them they were past their prime. It's hard for me to give them credit for what they were when I didn't see them back then. I won't name them since they are still working and I'm not looking to take away a crown they may have earned in their primes.

Easy to list!
Julya Dream!!!  Best all round companion. Quite a few in 2nd place. Most all providers are great though, in my opinion.

Just “love the one you’re with”

GOAT = greatest of all today.  

 
During a session, the greatest is the one I’m with because it’s happening RIGHT NOW. Any other time, I guess it’s the last one I saw or the next one I’m gonna. IOW don’t get hung up, short memory. Also they all have been great in one way or another. No total duds.  

 
Or maybe I’m just looking for an excuse to post a good song.

I will have a final answer for you. What I can tell you though is that my front runner is a Thai girl from an agency, who did a two hour outcall to me ( something they don't usually do,but the money was good, and  I had good verification). Room had wine ,Jacuzzi, large king bed,and a very comfortable  two person sofa among other amenities. - and yes ,everything was on the menu😁.

She's been gone from the hobby about 10 years, but here in LA, Sasha Kova was a legend in my own mind.
Beautiful face, piercing blue eyes, a stunning smile, and jet black hair (classic Croatian features), and a lean, athletic figure that would make a gym rat weep with envy. Even her god damned feet were perfect.  

As for performance, I saw her solo maybe 15 times and with another lady another 15 or 20 times. I was slackjawed the first time I saw her. And when she got bolt-ons, the surgeon who did it was clearly the Michelangelo of boob jobs.

If there was a more beautiful woman who also could suck (including CIM), fuck, talk dirty, eat pussy, wield a strapon (and be on the receiving end of both), at an Olympic level, God hasn't put her in front of me before or since. And just as well--I have to save something for retirement.

Melanie Benson… from nyc/jersey.  I remember her tagline was ‘petite perfection’ and that she was! Gorgeous face, amazing body, and hot damn she could talk dirty.  I blame her for my addiction to the hobby.  Pretty sure she retired several years ago.

Looking back over the past 30 years or so, and discounting anyone I saw less than 3 times, I have to say my fondest memories were with an Omaha provider named Nikita Sunset.  She was a paragon of sex and companionship.  I was working on a difficult lengthy work project and she was my port in a storm.

She's not on TER anymore, but Sophia West was/is one of the best years ago.  She's still active but not here.  She popped a few cherries of mine.

There are 3 that come to mind.  Ashley Shye.  I still see her regularly.  Former PS who gives the best BBBJ I have ever had.  In fact they are legendary.  She is so very special to me.  We talk and txt all the time.  Ashley is always trying her best to make you happy. I have never heard anyone provider or not to say a bad word about her.  And thats saying something in this biz.  She is my ATF.  

Cindyspice from LV.  She was my first back in 1998.  For a long time, I just saw her.  I live in Southern CA so I would fly in to LV.  She would pick me up at the airport and we would spend the day together at her house.  Cindy taught me alot about this business.  And she gave the absolute best prostate massage.  She could bring you to the point of orgasm and then bring you back down for up to an hour.  We stayed in contact for a long time.  She has since moved out of the country to be with her family.  A legend in LV.  

Finally, Nikki Avalon from LV.  I saw Nikki many times.   If you saw her, u know she was never on time.  It never bothered me cuz I expected it so I planned for it.  The one thing that Nikki did for me is one time a lady who I had wanted to see cancelled at the last minute because she got hurt.  At the time, there was still a chat room on TER.  So, I mentioned what happened in the chat and the next thing I knew, Nikki called me and asked if I wanted company for a few hours.  LOL.  That was Nikki, always willing to help.  Nikki is still in the biz working in Oregon.

We have duo and trio together.  
The best our thete!!
Love Ashley personally too!!!

Great call guys!!!