1. Jim Ross
Most would agree that this wasn't the best year for good old J.R. But despite the WWE's problems, Ross is still out there every week and he's still the best in the business.
2. Tazz
Tazz has really adapted to the transition from wrestler to announcer. He does a good job with Michael Cole when doing commentary on the awesome Smackdown matches.
3. Paul Heyman
Hasn't gotten to do much commentary since Jerry Lawler came back. But when he does get to be a color commentator, he does a great job.
Runners up: Jerry Lawler, Raven, Michael Cole, Mike Tenay, Don West