#2 Finn Balor and Kevin Owens
Regular WWE fans would probably assume that Sami Zayn is Kevin Owens’ best friend in the company, but the former Universal Champion has mentioned in multiple interviews over the last few years that his closest friend is actually Finn Balor.
Speaking to CBS Los Angeles in 2018, Owens even namechecked Balor as somebody who he wants to face at WrestleMania one day.
"He and I came to WWE the exact same time. We didn’t know each other before we got there. We became pretty close pretty quickly when we did get to the NXT Performance Center. He’s been my best friend ever since, so I’d love to share the ring with him on that stage in WrestleMania."
Interestingly, the only singles match between the two men as members of WWE's main roster came in June 2018 when Balor defeated Owens via disqualification on an episode of Raw.
Their most notable televised match before that came in July 2015 when the Irishman defeated his best friend for the NXT Championship at the Beast In The East event in Tokyo, Japan, while their next encounter – a ladder match at NXT TakeOver: Brooklyn – had the same outcome.