As per Ashim Samanta, his father Shakti Samanta considered SD Burman as number one, Jaikishan and Pancham as equal at number two, and in the third place was OP Naiyyar.
Dada’s singing was fabulous. What a singer! He was a perfect singer, and so much depth in his voice, when he renders each word, the way he sings each word, just ‘Ubhar ke aata hai’. When you listen to his songs carefully, then you realise how much effort has been put in bringing out those lines. Because those feeling are enhanced the person sings. And then, it becomes evergreen.
SD Burman was a person who used less instruments, very few instruments, and got fabulous music, and very sweet music. That sweetness in music he definitely scores maximum marks I would say.