My Top 10 right now (as of 1/27):

1. There Will Be Blood
2. Zodiac
3. The Assassination of Jesse James
4. No Country for Old Men
5. Gone Baby Gone
6. Juno
7. Once
8. Sweeney Todd
9. Michael Clayton
10. The Bourne Ultimatum

Runners-up:
Knocked Up, Superbad, Hot Fuzz, Sunshine, Eastern Promises, American Gangster, Breach, Charlie Wilson's War, 3:10 to Yuma, and Across the Universe.

Still have to see:
Into the Wild, The Diving Bell and the Butterfly, The Savages, The Orphanage, Lars and the Real Girl, and Margot at the Wedding.

1. Transformers
2. Stardust
3. Knocked Up
4. Superbad
5. Grindhouse
6 Once
7.Ratatouille
8. 300
9. Pirates of the Caribbean - At World's End
10.Live Free or Die Hard

1-American Gangster
2-Once
3-Michael Clayton
4-Zodiac
5-Ratatouille
6-Knocked Up
7-Hot Fuzz
8-Planet Terror
9-Into the Wild
10-Shoot 'Em Up

Hell, in Pittsburgh we can't do this until the end of January.

Thanks to the absolutely woeful theater here, I haven't even been able to see ten movies worth listing. Leaving it at five -- two of which I had to drive roughly 100 miles to see, and one imported DVD:

1. Zodiac
2. Death Proof
3. Inland Empire
4. Sunshine
5. First Snow

Rated not in terms of how good they are in cinematic terms, but simply in terms of how much I enjoyed them:

1. Grindhouse: Planet Terror
2. Black Snake Moan
3. Rocky Balboa
4. Die Hard 4.0
5. Superbad
6. 300
7. Blades of Glory
8. 1408
9. 3:10 To Yuma
10. The Number 23

Special mention for:

Saw IV
Shoot 'Em Up
The Pursuit of Happyness
The Simpsons Movie
Transformers

Which I also enjoyed, but not at much as the others.

added Juno and Atonement to my list, bumping Waitress and Stardust to runner up status.

IMO, that's the only way you should.

damm i totally missed Zodiac, downloading it now :)

No Country for Old Men was the best. Hands Down.

My second favorite (maybe my favorite, despite technicals: ...wait for it: The Mist!)

All IMHO.

"No Country For Old Men"
"American Gangster"
"Stardust"
"Elizabeth: The Golden Age"
"Waitress"
"Ratatouille"
"Lars and the Real Girl"
"The Italian"
"Hot Fuzz"
"Black Book"
"Zodiac"
"Starter for 10"
"1408"

Still need to see "Atonement", "Juno" and "Sweeney Todd".

I still have one or two 2007 movies left to watch but as of right now this is my unranked top 10. I'll post a final version sometime this weekend:

Top 10 of 2007:

Hot Fuzz
Into the Wild
Knocked Up
Michael Clayton
No Country For Old Men
The Orphanage
Planet Terror
Ratatouille
There Will Be Blood
Zodiac

Honorable Mentions:

28 Weeks Later
300
3:10 to Yuma
Black Book
The Bourne Ultimatum
Gone Baby Gone
Juno
The Kingdom
Superbad
Sweeney Todd

Worst of 2007:

Death Proof
Fred Claus
Ghost Rider
Halloween
National Treasure: Book of Secrets
The Nines
Norbit
Rush Hour 3
Saw IV
Transformers

The Dark Knight trailer
No Country For Old Men
Zodiac
This Is England
Assassination Of Jesse James
Superbad
Bourne Ultimatum
American Gangster
Grindhouse
Into The Wild

in alphabetical order (I don't think you're supposed to count "the", but I did to make it easier):

American Gangster
Enchanted
Gone Baby Gone
Hot Fuzz
Michael Clayton
No Country For Old Men
The Bourne Ultimatum
The Golden Compass
Transformers
Zodiac

As of right now...

1: Sunshine
2: No Country for Old Men
3: Bug
4: Southland Tales
5: The Mist
6: The Last Winter
7: Eastern Promises
8: The Girl Next Door
9: The Lookout
10: 28 Weeks Later...

I still have a few to see so I won't rank in order.

Grindhouse
300
Hairspray
King of Kong: Fist Full of Quarters
Surf's Up
Live Free or Die Hard

Number one is: Lars and the Real Girl

Nice to see Hot Fuzz on a few of those lists, I thought everyone hated it once Knocked Up and Superbad came on the scene, the film is definitely my favorite of 07, the others I saw just weren't as good (300, Spidey 3, Transformers and Die Hard 4).

The year is not over yet and you want 2007 lists.
We still haven't seen AVP 2 yet!

After seeing Sweeney Todd, I've amended my list a little bit. Here is my new list:

10. 3:10 to Yuma
9. Before the Devil Knows You're Dead
8. Ratatouille
7. Eastern Promises
6. Sweeney Todd
5. Rescue Dawn
4. Gone Baby Gone
3. Michael Clayton
2. No Country for Old Men
1. Into the Wild

10. The Bourne Ultimatum
9. 3:10 to Yuma
8. Grindhouse
7. Zodiac
6. Eastern Promises
5. Knocked Up
4. The Assassination of Jesse James...
3. Before the Devil Knows You're Dead
2. Juno
1. No Country for Old Men

I have not yet seen:
Atonement
There Will be Blood
Sweeney Todd
American Gangster
Gone Baby Gone
Into the Wild
The Lookout

The list


10. Children of Men
9-4 Movies better than number 10, but I have not seen yet. :)
3. Once
2. No Country for Old Men
1. Into the Wild

Best: (#1 is clear, 2-10 too close to choose)
#1. No Country for Old Men
Death at a Funeral
Eastern Promises
Michael Clayton
Zodiac
Bourne Ultimatum
The Lookout
Talk to Me
Breach
Disturbia

Honorable Mention:
Sunshine
Hairspray
3:10 to Yuma
Grindhouse
300
American Gangster
Hot Fuzz
Ratatouille
The Hoax
Stardust

Worst:
Halloween
I Know Who Killed Me
Captivity

Haven't seen yet but may make one of the above lists:
Assassination Of Jesse James
There Will Be Blood
Into the Wild
Sweeney Todd
Gone Baby Gone
Juno
AvP:R
Juno

1. Sweeney Todd: The Demon Barber of Fleet Street
2. Once
3. No Country for Old Men
4. Ratatouille
5. Zodiac
6. Golden Door
7. Meet the Robinsons
8. Paprika
9. I'm Not There
10. The Bourne Ultimatum

Still haven't seen a lot of movies this year, but:

1. Grindhouse
2. Superbad
3. No Country for Old Men
4. Juno
5. Eastern Promises
6. Zodiac
7. Bourne Ultimatum
8. 3:10 to Yuma
9. Knocked Up
10. Hatchet (*ducks*)

Worst
Aliens Vs. Predator: Requiem
Skinwalkers

Theres been a great deal of variety this year, and many have been good movies, though the big blockbusters were disappointments.

1. No Country for Old Men
2. There Will Be Blood
3. The Assassination of Jesse James by the Coward Robert Ford
4. Eastern Promises
5. The Diving Bell and The Butterfly
6. Sunshine
7. The Darjeeling Limited
8. Zodiac
9. Hot Fuzz
10. I'm Not There