I think it is a cross between Yahoo! and Gmail. I have used both, and Yahoo has a much better GUI. Gmail offers more features, like using MS Office with it and certain forwarding features. In the end, Gmail won.
gmail is the best in terms of service overall, but i like the interface of yahoo better.
when it comes to webmaster stuff, i prefer gmail, since i can use google apps to redirect emails from my domain for free. but when it comes to personal stuff, i prefer yahoo since my primary email address since 2000 is on yahoo.
I like the fact that its not too flashy like Hotmail (all that glassy stuff etc) also Gmail has ads that are not so in your face...I guess the final thing in Gmail's favour is the fact you can use it with pretty much any email client.
I had used all three.But my first choice is GMAIL for its simlplicity and ease of use and also its speed.
They also support POP3 and imap . GMAILS free features matches with yahoo premium.
Hotmail is also good.The main disadvantage i came abt it is we can forward mails to only hotmail account,
So GMAIL wins,...
Gmail is the best. Yahoo Mail doesn't have POP3 setup unless you pay for its premium service. Hotmail spam filters aren't that great. Gmail has POP3/IMAP, very clean interface. Blocks most spam at least in my case.