Undertaker vs. Shawn Michaels
(WrestleMania 26)

Readers
2nd Place:  Kings of Wrestling vs. Charlie Haas and Shelton Benjamin (ROH Glory By Honor)
3rd Place:   The Royal Rumble Match

Staff
2nd Place:  Tyler Black vs. Davey Richards (ROH Death Before Dishonor VIII)
3rd Place:   None

"Michaels vs. Undertaker wins.  But then again, you already knew that didn't you? Anyone who doesn't pick this match... is just wasting a pick. Since this site was created there was only ONE YEAR Shawn Michaels didn't earn this vote for Match of The Year. And it should be noted that year was the year that he his only true major singles match was against Vince McMahon. HBK is/was AMAZING inside the ring and if this is the final year that he will ever even HAVE a match it says A LOT that he went out in the Match Of The Year.... 12 years after he was supposed to be done forever. "
- Rob Rose -
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" Can we clone these two before they die? "
- Victor Bast
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" An amazing match between two legends who managed to do the impossible and actually top last year's match.  When this was announced I was completely against it because I figured there was no way it would live up to the first bout.  Boy was I wrong.  Shawn Michaels, IMO the greatest wrestler of all time, ended his career on a very high note, with one of his all-time greatest opponents.  Kudos to HBK and Taker. " - Justin Ballard

" No other match even comes close. Skill, storytelling, catharsis. It was a perfect match. Shawn Michaels using The Undertaker to pull himself up just to get in one final slap before getting destroyed (with the sickest Tombstone maybe ever) was the single coolest moment of the year. The only thing that would have made this match better was if Jim Ross had been the commentator. "
- Jeffrey W. Posson -
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" I've watched this match more times than I can remember.  Shawn Michaels is the greatest wrestler of all time and The Undertaker is nipping at his heels.  This is how wrestling should be done in 2010.  Save your tables ladders and bullsh*t.  I'll take a gripping and emotinal bout like this any day of the week. "
- Brian Fontaine -
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" It's odd that while I would say that the WWE, in general, has had a pretty damn good year, all in all, this is the match that glares out at me for being the best they've had, and the best I've seen from any company, all year.  A great story told in the ring and performed with almost perfect execution by two of the best in the business ever.  One of the best Wrestlemania matches of all time, and that list isn't exactly chopped liver."  - Aaron Wood
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" I`d have to go with Taker vs Michaels from WrestleMania.  Not as good as their first match but still the best thing I saw for wrestling on television this year ."  - Kevin Wallace
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" Although this wasn't as good as the first meeting, it definitely was very close! Let's face it after the first one it would be very hard to pass the greatness that their WrestleMania 25 match had. But they did come close.  Very close... " - Jay Winterz