The polls revealed surprise ratings for Nairobi's Mike Sonko and Mombasa's Hassan Joho.
According to NPA Polls Kenya, Kibwana who is also the Wiper Chairman received an approval rating of 55 percent while Waiguru stands at 54 percent.
Waiguru's ranking comes a week after she was elected to the powerful position of Deputy Chairperson in the Council of Governors in Kwale County.
Kisumu's Anyang Nyong'o came in third with an approval of 53 percent with Narok and Vihiga county bosses - Samuel Tunai and Wilbur Ottichilo - wrapping up the top five best governors positions at 51 and 50 percent approval respectively.
At the bottom, Homa Bay Governor Cyprian Awiti recorded the highest disapproval rating of 64 percent against an approval rating of 34 per cent.
Nairobi's Mike Sonko with a disapproval rating of 61 percent with Hassan Joho (Mombasa), Ali Korane (Garissa) and Cornel Rasanga (Siaya) wrapping up the bottom positions all tied at 58 percent.
In the survey dated December 12, county residents were asked to approve or disapprove of the leaders they elected in the general election on August 8.