RealGM Wiretap
The Guardian has released their list of the Top-100 footballers in the world with Cristiano Ronaldo overtaking Lionel Messi for the top slot.
Bayern Munich has the most representatives on the list with 12, followed by Barcelona (10), while both Real Madrid and Chelsea have nine.
The Premier League has 31 players on the list, up from 29 last year. La Liga has 25 players and the Bundesliga has 15 players.
Spain has 14 players on the list, followed by Germany (11), Brazil (9), Argentina (8), England (6), France (6) and Italy (5).
| 2014 | 2013 | Up/down | Name | Club | Nationality |
| 1 | 2 | 1 | Cristiano Ronaldo | Real Madrid | Portugal |
| 2 | 1 | -1 | Lionel Messi | Barcelona | Argentina |
| 3 | 22 | 19 | Manuel Neuer | Bayern Munich | Germany |
| 4 | 14 | 10 | Arjen Robben | Bayern Munich | Netherlands |
| 5 | 25 | 20 | Thomas Müller | Bayern Munich | Germany |
| 6 | 9 | 3 | Luis Suarez | Barcelona | Uruguay |
| 7 | 6 | -1 | Neymar | Barcelona | Brazil |
| 8 | 7 | -1 | Gareth Bale | Real Madrid | Wales |
| 9 | 15 | 6 | Philipp Lahm | Bayern Munich | Germany |
| 10 | 10 | 0 | Sergio Agüero | City | Argentina |
| 11 | 40 | 29 | Toni Kroos | Real Madrid | Germany |
| 12 | 35 | 23 | Diego Costa | Chelsea | Brazil |
| 13 | 3 | -10 | Zlatan Ibrahimovic | PSG | Sweden |
| 14 | 72 | 58 | Angel Di María | United | Argentina |
| 15 | New | James Rodríguez | Real Madrid | Colombia | |
| 16 | 100 | 84 | Eden Hazard | Chelsea | Belgium |
| 17 | 47 | 30 | Thibaut Courtois | Chelsea | Belgium |
| 18 | 19 | 1 | Yaya Touré | City | Ivory Coast |
| 19 | 55 | 36 | Karim Benzema | Real Madrid | France |
| 20 | New | Paul Pogba | Juventus | France | |
| 21 | 37 | 16 | Xabi Alonso | Bayern Munich | Spain |
| 22 | 95 | 73 | Alexis Sánchez | Arsenal | Chile |
| 23 | 61 | 38 | Luka Modric | Real Madrid | Croatia |
| 24 | 34 | 10 | Mario Götze | Bayern Munich | Germany |
| 25 | 20 | -5 | Bastian Schweinsteiger | Bayern Munich | Germany |
| 26 | 4 | -22 | Franck Ribéry | Bayern Munich | France |
| 27 | 63 | 36 | Javier Mascherano | Barcelona | Argentina |
| 28 | 5 | -23 | Andrés Iniesta | Barcelona | Spain |
| 29 | 21 | -8 | Andrea Pirlo | Juventus | Italy |
| 30 | 18 | -12 | Robert Lewandowski | Bayern Munich | Poland |
| 31 | 17 | -14 | Thiago Silva | PSG | Brazil |
| 32 | 45 | 13 | Sergio Ramos | Real Madrid | Spain |
| 33 | 26 | -7 | Arturo Vidal | Juventus | Chile |
| 34 | New | Diego Godin | Atletico Madrid | Uruguay | |
| 35 | 32 | -3 | David Silva | City | Spain |
| 36 | 29 | -7 | Cesc Fàbregas | Chelsea | Spain |
| 37 | 42 | 5 | Vincent Kompany | City | Belgium |
| 38 | 70 | 32 | Arda Turan | Atlético Madrid | Turkey |
| 39 | 66 | 27 | Mats Hummels | Dortmund | Germany |
| 40 | 23 | -17 | Marco Reus | Dortmund | Germany |
| 41 | 46 | 5 | Carlos Tevez | Juventus | Argentina |
| 42 | 90 | 48 | Koke | Atlético Madrid | Spain |
| 43 | 28 | -15 | Wayne Rooney | United | England |
| 44 | 43 | -1 | David Alaba | Bayern Munich | Austria |
| 45 | 11 | -34 | Robin van Persie | United | Netherlands |
| 46 | 36 | -10 | Oscar | Chelsea | Brazil |
| 47 | 13 | -34 | Edinson Cavani | PSG | Uruguay |
| 48 | New | Nemanja Matic | Chelsea | Serbia | |
| 49 | New | Ivan Rakitić | Barcelona | Croatia | |
| 50 | 8 | -42 | Xavi | Barcelona | Spain |
| 51 | New | Daniel Sturridge | Liverpool | England | |
| 52 | New | Raheem Sterling | Liverpool | England | |
| 53 | 98 | 45 | Branislav Ivanovic | Chelsea | Serbia |
| 54 | 12 | -42 | Mesut Ozil | Arsenal | Germany |
| 55 | New | David De Gea | United | Spain | |
| 56 | New | Juan Cuadrado | Fiorentina | Colombia | |
| 57 | New | Jerome Boateng | Bayern Munich | Germany | |
| 58 | 81 | 23 | Miralem Pjanic | Roma | Bosnia-Herzegovina |
| 59 | 77 | 18 | Pablo Zabaleta | City | Argentina |
| 60 | 27 | -33 | Sergio Busquets | Barcelona | Spain |
| 61 | New | Yacine Brahimi | Porto | Algeria | |
| 62 | 93 | 31 | Blaise Matuidi | PSG | France |
| 63 | 16 | -47 | Radamel Falcao | United | Colombia |
| 64 | 76 | 12 | Marco Verratti | PSG | Italy |
| 65 | New | Vincent Enyeama | Lille | Nigeria | |
| 66 | New | Edin Dzeko | City | Bosnia-Herzegovina | |
| 67 | New | Wilfried Bony | Swansea City | Ivory Coast | |
| 68 | 56 | -12 | Gonzalo Higuain | Napoli | Argentina |
| 69 | New | John Terry | Chelsea | England | |
| 70 | New | Miroslav Klose | Lazio | Germany | |
| 71 | 48 | -23 | Mario Mandzukic | Atlético Madrid | Croatia |
| 72 | 24 | -48 | Gianluigi Buffon | Juventus | Italy |
| 73 | New | Jackson Martínez | Porto | Colombia | |
| 74 | New | Antoine Griezmann | Atletico Madrid | France | |
| 75 | 49 | -26 | Aaron Ramsey | Arsenal | Wales |
| 76 | 64 | -12 | Hugo Lloris | Tottenham | France |
| 77 | New | Ezequiel Garay | Zenit | Argentina | |
| 78 | New | Luiz Adriano | Shakhtar | Brazil | |
| 79 | 31 | -48 | Francesco Totti | Roma | Italy |
| 80 | New | Steven Gerrard | Liverpool | England | |
| 81 | 41 | -40 | Dani Alves | Barcelona | Brazil |
| 82 | New | Gervinho | Roma | Ivory Coast | |
| 83 | 87 | 4 | Mehdi Benatia | Bayern Munich | Morocco |
| 84 | 94 | 10 | Isco | Real Madrid | Spain |
| 85 | 116 | New | Henrikh Mkhitaryan | Dortmund | Armenia |
| 86 | New | José María Callejón | Napoli | Spain | |
| 87 | New | Miranda | Atlético Madrid | Brazil | |
| 88 | New | Iker Casillas | Real Madrid | Spain | |
| 89 | New | Daley Blind | United | Netherlands | |
| 90 | New | Cesar Azpilicueta | Chelsea | Spain | |
| 91 | 127 | New | Jack Wilshere | Arsenal | England |
| 92 | New | Hector Herrera | Porto | Mexico | |
| 93 | 39 | -54 | Gerard Pique | Barcelona | Spain |
| 94 | New | Enner Valencia | West Ham | Ecuador | |
| 95 | 50 | -45 | David Luiz | PSG | Brazil |
| 96 | New | Memphis Depay | PSV Eindhoven | Netherlands | |
| 97 | 38 | -59 | Daniele De Rossi | Roma | Italy |
| 98 | New | Rogerio Ceni | Sao Paulo | Brazil | |
| 99 | New | Radja Nainggolan | Roma | Belgium | |
| 100 | New | Seydou Doumbia | CSKA Moscow | Ivory Coast |