Naruto Online Tier List

S + Tier

Itachi [Susano'o]
Sasuke [Susano'o]
Ay [The Fourth Raikage]
Hashirama Senju [The First Hokage]

S Tier

Darui
Pain - Tendo
Hidan [Death Possesion Blood]
Naruto [Sage Mode]
Mei Terumi [The Fifth Mizukage]
Danzo Shimura
Gaara [The Fifth Kazekage]
Mifune
Tobi
Sakura [Sailor Uniform]
Tenten [Great Ninja War]

A Tier

Iruka
Pain - Jigokudo
Chojuro [Mists Seven Swordsman]
Onoki [The Third Tsuchikage] Earth, Wind and Fire
Ao
Konan
Pain - Ningendo
Killer Bee [Seven Sworded Thug]
Hinata
Kimimaro
Sasuke [Playboy]
Kankuro [Great Ninja War]

B Tier - Semi Ordered (Will edit a better list with description in the future)
(Less well rounded ninjas, probably do well in certain areas but are lacklustre in certain respects)

Jiraya [Sage Mode]
Orochimaru [Sannin War]
Asuma [Wind Blade]
Mabui
Guy
Kiba [Great Ninja War]
Pain - Shurado
Deidera (Bomb)
Gaikido
Sasuke
Kakashi [Beheading Sword]
Tsunade [Sannin War]
Kabuto
Shikamaru [Makeout Paradise]
Pain - Chikushodo
Ataksuchi
Choza Akimichi
Choji [Great Ninja War]
Itachi
Orochimaru [Kohona's Traitor]
Torune Aburama
Jugo