When it comes to Haki, there are a select few that stand above all others in the world One Piece. In the Egghead arc, fans got to witness the strongest display of Haki ever, and it was done by none other than Joy Boy, the legendary pirate who lived long ago in the Void Century.
Joy Boy's Haki was quite easily one of the strongest, considering it could counter the powers of Imu's magic, as well as split the sky on its own. While Joy Boy's Haki is still the best in One Piece, there are a few other Haki users whose skill with it can rival Joy Boy's.
Rocks D. Xebec (Domi Reversi'd)
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Haki Types: Armament, Observation Conqueror
Rocks D. Xebec was one of the strongest Haki users that existed in One Piece. In his prime, he was known to be strong enough to easily kill an Admiral of the Marines. But after Rocks was Domi Reversi'd, his powers reached a whole new level.
This form of 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 fight him, mainly because his Haki was too strong to pierce. Eventually, Roger and Garp had to use their maximum power to pierce his Haki, which is meant to show that his overall control over this was immense. Right now, Rocks's Haki is still the strongest that fans have seen since Joy Boy, thus being quite close to the one in power.
Gol D. Roger (Prime)
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Haki Types: Armament, Observation Conqueror
Gol D. Roger has one of the most impressive Haki as fans have seen throughout One Piece. In the Battle of God Valley which took place 38 years ago, Roger was able to pierce the defenses of the Rocks in his Domi Reversi'd formbut only with his maximum Haki power.
That said, one thing fans often forget is that this Roger was far from his prime. Over the next decade or so, Roger became even stronger and reached his peak strength. In his prime, Roger's Haki was certainly 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 the level of Joy Boy.
Shanks
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Haki Types: Armament, Observation Conqueror
In terms of mastery of Haki, few could ever hope to come close to the level of redheaded Shanks. Shanks possesses monstrously powerful Hakiand throughout the series, he is the only one whose Haki has been directly compared to the Joy Boys. Joy Boy's greatest Haki feat is being able to split the sky by himself, as well as knocking out the vice admirals of the marines and nullifying Imu's powers.
As for Shanks, fans know he can split the sky and even knock out vice admirals, if Film Red is anything to go by. Most importantly, in the Egghead arc, Dorry and Brogy themselves considered Shank's Haki close to the level of Joy Boy, as they were unsure which of the two was stronger. Shanks is arguably the strongest Haki user among the pirates right now, and his Haki is close to Joy Boy's level, if not equal to it.
Saint Imus Nerona
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Haki Types: Armament, Observation Conqueror
Saint Imu Nerona has incredibly 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 Kaido, along with Xebec, didn't even scratch them because their Haki was so much stronger. The only Haki that has countered Imu's powers is the Joy Boys.
Even on Elbaf, Imus' Haki was shown 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 powers later in the final saga.
Monkey D. Luffy (Future)
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Haki Types: Armament, Observation Conqueror
Monkey D. Luffy is a prodigy when it comes to Haki usage. Although he possesses the power of the Nika fruit, his Haki is just as refined. Luffy has all three types of Haki, and he has developed his Conqueror's Haki tremendously.
It would be incorrect to say that Luffy has Joy Boy level Haki right now. However, he has the potential to get there, and he will most certainly surpass Joy Boy's Haki. Luffy's Haki continues to grow with each passing arc and in Elbaf he learns to bypass immortality. Later in the line, Luffy's Haki will reach a level where he will even be able to surpass the strongest alivelike Shanks, Roger and eventually Joy Boy.