The One Above All is a being of nearly limitless power! One punch and he can probably destroy all of reality itself…or so he would have us think! Still, there’s no way that he can take down the Giant Octopus. Giant Octopus takes a nice win with this match and shows the blog his true power! Giant Octopus wins.
DReager1.com 
Marvel Comics confirmed that the one Above All is probably the most powerful being in the Marvel Universe. He is responsible for the creation of many entities. This would mean he is more powerful than Galactus, The Beyonder and others in Marvel. Research him.
I never really bought that. He has yet to fight an opponent on screen and prove his power. He may just be another Oz
That is because he may think they are all beneath him. He is considered the most powerful ‘God’ in the marvel universe:
http://en.wikipedia.org/wiki/Gods_(Marvel_Comics)
http://www.comicvine.com/one-above-all/4005-44473/
Trust me, I’m an expert on the One Above All, I know just about everything that there is to know about him. He may talk a good game, but he has no feats to back it up