When it comes to Haki, a select few stand above all others in the world One piece. In the Egghead arc, fans witnessed the most powerful display of Haki ever, and it was done by none other than Joy Boy, a legendary pirate who lived a long time ago in the Void Century.
Joy Boy's Haki was quite easily one of the strongest, given that he was able to counter the powers of Imu's magic as well as split the sky on his own. While Joy Boy's Haki remains the best in One piece, there are several other Haki users whose skills can rival even Joy Boy's.
Rocks D. Xebec (Domi Reversi'd)
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Haki Types: Armament, Conqueror of Observation
Rocks D. Xebec was one of the strongest living Haki users in One Piece. In his prime, he was known to be strong enough to easily kill a marine admiral. However, after Rocks was Reversi'd by Domi, his powers reached a whole new level.
This form Rocks D. Xebec received a significant boost to his Conqueror's Haki. His Haki could split the sky by itself, and fans even saw Roger and Garp sparring against him, mainly because his Haki was too strong to pierce her. In the end, Roger and Garp had to use their maximum strength to break through his Haki, which is meant to show that his overall control over it was immense. Right now, Rocks's Haki after Joy Boy remains the strongest fans have seen, and it's mighty close.
Goal D. Roger (main)
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Haki Types: Armament, Conqueror of Observation
Gol D. Roger has one of the most impressive Haki which fans have seen all of One Piece. In the Battle of God Valley that took place 38 years ago, In his Domi Reversi'd form, Roger was able to break through the Rocks' defensesbut only with his maximum Haki power.
That said, one thing fans often forget is that this Roger was far from his best. Over the next decade or so Roger grew even stronger and reached his highest level of power. In his prime, Roger's Haki was definitely stronger than Domi Reversed Rocks, even if fans haven't seen it yet. At this point, Roger's Haki mastery would most certainly be close to Joy Boy's level.
Shanks
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Haki Types: Armament, Conqueror of Observation
When it comes to Haki mastery, few can hope to come close to the redheaded Shanks level. Shanks has monstrously powerful Hakiand throughout the series, he's the only one whose Haki was directly compared to that Joy Boy. Joy Boy's greatest Haki feat is the ability to split the sky by himself, as well as take out Marine Vice Admirals and nullify Imu's forces.
As for Shanks, fans know he can split the sky and even take out vice admirals if Film Red is getting any bigger. Most importantly, in the Egghead arc, Dorry and Brogy themselves considered Shanks' Haki to be close to Joy Boy's level because they weren't sure which one was stronger. Shanks is without a doubt the strongest Haki user among the pirates at the moment, and his Haki is close to Joy Boy's level, if not equal to it.
Saint Imus of Nero
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Haki Types: Armament, Conqueror of Observation
Saint Imu Nero has tremendously powerful Haki. In fact, their Haki is so strong that 38 years ago in the God Valley, the combined attack of Roger, Garp, Whitebeard, Big Mom and Kaid along with Xebec didn't even scratch them because their Haki was much stronger.. The only Haki that has faced Imu's powers is that of Joy Boy.
Even on Elbafa, Imu's Haki seemed to be so strong that even Luffy began to sweat. Hardly anyone in One Piece can come close to Saint Imu Narona's level when it comes to Haki, and Oda will most certainly show his full abilities later in the Final Saga series.
Monkey D. Luffy (future)
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Haki Types: Armament, Conqueror of Observation
Monkey D. Luffy is a prodigy when it comes to using Haki. Even though he has the power of the Nika fruit, his Haki is just as refined. Luffy has all three types of Haki and has advanced tremendously in his Conqueror Haki.
It would be inaccurate to say that Luffy has Joy Boy level Haki right now. However, it has the potential to get there and will most certainly even surpass Joy Boy's Haki. Luffy's Haki continues to grow with each subsequent arc and he learns to bypass immortality in Elbaf. Later down the line, Luffy's Haki reaches a level where he is even able to overcome the strongest living beingssuch as Shanks, Roger and finally Joy Boy.