'First Rays Of The New Rising Sun' - Had Hendrix lived, this would've been considered his greatest record, bar none. He died, and the decision was made to release it as 2 separate records; 'Cry Of Love' & 'Rainbow Bridge'. While both of the records (especially COL)are excellent, his original concept is the true mindblower.
With all due respect, IMO I can't see how one can even mention 'Valleys...' in the same breath as 'First Rays...'. One is the consumate expression of his artistic vision prior to him dying, the other is basically bottom of the barrel outtakes that Jimi would've NEVER allowed to be released to the public!