When I discuss the GOAT issue I am discussing the 'Greatest' Players of All Time. However, my list of 'Best' players would be different. To explain this it might be best to look at athletics. Few would disagree that Jesse Owens the sprinter and long jumper from the 1930s was one of the great athletes, and he would have a rightful place in a discussion trying to decide on the GOAT of Track and Field. However few would consider him able to compete with the 'best' of the present day. The sport has moved on so far. People have more leisure time, the population competing is greater etc. Those competing for the BOAT title of track and field are more likely to come from the modern era. For me the GOAT and BOAT of men's Tennis is Federer. But in the women's game the GOAT is Martina Navratilova, while the BOAT, by a very narrow margin from Steffi Graff is Justine Henin. The question is do you differentiate between BOAT and GOAT?