Many great drummers, bands and albums have been listed on this long ongoing thread. It has been educational for me as I checked out several I was not familiar with and even purchased a couple of albums on iTunes because of it.
It is a very hard choice but I would personally have to go with Deep Purple's Machine Head. In my formative years as a musician (though not yet a drummer), it made such an impression on me. Ian Paice's energy, agility and musicality caught my ear as a youngster back then and has stayed with me to this day.