it isn't clear cut and dry, but bergkamp edges it for me. i mean its a matter of opinion as they are both the two best i've seen when it comes to first touch, but some of the control, esp from taking balls out of flight that berkamp has shown have been ridiculous.
can't post any youtube right now but bergkamp vs. argentina 98 world cup..controlling that 60 yard cross field ball while on full pelt, then nutmegging the legendary ayala, before rifiling it top corner far post.
forget the who it was against but the begkamp goal for arsenal (maybe against soton?) when he takes a ball out of the air, doesn't ever hit the ground, juggles it around the defender, then hits it into the corner for the goal.
also not to mention the outrageous spin put on the ball to beat the defender vs. newcastle....stupidly good goal.