Andy Roddick ended the season ranked world number one but Wimbledon champion Roger Federer is being hailed as the best player in men's tennis on Sunday after he captured the Masters Cup with another ruthless performance.

With clockwork precision, the stylish Swiss capped off an unbeaten week (5-0) at the Westside Tennis Club with 6-3, 6-0, 6-4 demolition of Andre Agassi to trigger a debate about who is the true number one -- Federer or Roddick.

The numbers in the ATP's ranking system add up in favour of Roddick, who clinched the year-end top ranking when Agassi beat Spain's Juan Carlos Ferrero in round-robin play last week.

Federer's report card, however, also includes some impressive numbers. He has won a Tour-high seven titles and his Masters victory pushed him into second place in the rankings ahead of Ferrero.

But more than hard statistics, Federer's brilliant play at the season finale drew rave reviews, rekindling memories of his sublime performance in capturing the Wimbledon title in July.

In contrast, Roddick, who had spent the week prior to the final in New York rehearsing for his guest host role on U.S. television's Saturday Night Live, had looked far from his best at the tournament.

The American struggled to find the brute power and form that had catapulted him to the top of the rankings.

"I think Andy deserves his number one spot, I think he should walk away from here and feel he's the best," offered a gracious Federer after accepting the winner's cheque for $1.52 million and the keys to a new sports car. "I would feel the same way if I should be number one in the world.

"But I feel the best this week because I really have played unbelievable tennis and I'll try to reach what he achieved next year."

EARNING PRAISE

The 22-year-old from Basle was definitely the one to watch in the elite eight-man field, earning praise from his fellow players and commentators.

"I would say that if you asked most of the players who's had a great year and can still have a better year, they would point to Roger as being that guy," said Agassi. "He's as good as it gets out there.

"He plays the game very gracefully. He could bring a style that would capture peoples attention, no question."

Attention is something that has been in short supply for the ATP in recent years as it desperately tries to return to a position of prominence on the increasingly congested sporting landscape.

While the Masters Cup featured several sell-out crowds at the quaint 7,500 stadium court, the competition attracted little media attention with most of the United States major newspapers and media outlets overlooking the event.

Several players complained bitterly about the decision to award the prestigious finale to Houston and staging it outdoors for the first time since 1974 in such a small venue.

"I think this tournament, this Masters Cup is not the same as I played before," said French Open champion Ferrero, who stumbled through this season's final event without a win.

"I played in Sydney, I played in Shanghai and there it was much better than here...the courts, the organisation.

"I think this tournament is not what we expect. It is not special.

"The Masters is always special and this tournament wasn't this time."