Yass!! It's arguably her best song, I go back and forth all the time.
The lyrics and beat are everything.
I should have been the first single off B'Day as opposed that second rate copy of Crazy In Love. Deja Vu was just a rehash, Upgrade U was better and it showed more progress.
Upgrade U is easily in my top 3 Beyoncé songs of all time. Maybe even top 2. It's very "Beyoncé" sounding as someone else mentioned. It combines everything about Beyoncé that I love. Fierce vocals, a good beat, the rap-singing. And the jay-z feature just completes the whole thing.