Many elements change how fast the car can accelerate to 60 miles per hour (97 km/h). Tires, elevation above sea level, weight of the driver, equipment used for testing, weather conditions and surface of the test track all play a big part. Therefore, these times listed may not be a good representation of solid repeatable runs.
Source: Wikipedia
Top 10
2022 Rimac Nevera1.74 seconds
22021 Tesla Model S Plaid1.98 seconds
32020 Ferrari SF90 Stradale2.0 seconds
=42015 Porsche 918 Spyder2.1 seconds
=42020 Porsche 911 Turbo S2.1 seconds
=42023 Lucid Air Sapphire2.1 seconds
=52018 Lamborghini Huracan Performante2.2 seconds
=52022 Bugatti Chiron Super Sport2.2 seconds
62017 Tesla Model S P100D2.28 seconds
=72022 Tesla Model X Plaid2.3 seconds
=72022 Ferrari 296 GTB2.3 seconds
=82005 Bugatti Veyron2.4 seconds
=82017 Bugatti Chiron2.4 seconds
=82020 Porsche Taycan Turbo S2.4 seconds
92020 Nissan GT-R Nismo2.48 seconds