Robert Lewandowski ranks No. 1 in The Guardian's Top 100 poll for the second straight year. Lionel Messi, Mohamed Salah, Karim Benzema and Jorginho round out the top-5.

The Guardian Top 100
1. Robert Lewandowski
2. Lionel Messi
3. Mohamed Salah
4. Karim Benzema
5. Jorginho
6. Kylian Mbappe
7. Erling Haaland
8. Cristiano Ronaldo
9. N'Golo Kante
10. Kevin De Bruyne
11. Romelu Lukaku
12. Gianluigi Donnarumma
13. Neymar
14. Ruben Dias
15. Harry Kane
16. Bruno Fernandes
17. Federico Chiesa
18. Joshua Kimmich
19. Luis Suarez
20. Edouard Mendy
21. Pedri
22. Leonardo Bonucci
23. Sadio Mane
24. Giorgio Chiellini
25. Phil Foden
26. Nicolo Barella
27. Mason Mount
28. Thomas Muller
29. Raheem Sterling
30. Lautaro Martinez
31. Vinicius Junior
32. Angel Di Maria
33. Jan Oblak
34. Trent Alexander-Arnold
35. Ilkay Gundogan
36. Manuel Neuer
37. Marco Verratti
38. Achraf Hakimi
39. Son Heung-min
40. Luka Modric
41. Serge Gnabry
42. Alphonso Davies
43. Virgil van Dijk
44. Marquinhos
45. Bernardo Silva
46. Rodrigo De Paul
47. Kai Havertz
48. Antonio Rudiger
49. Memphis Depay
50. Cesar Azpilicueta
51. Gerard Moreno
52. Emiliano Martinez
53. Thibaut Courtois
54. Simon Kjaer
55. David Alaba
56. Zlatan Ibrahimovic
57. Dusan Vlahovic
58. Thiago Silva
59. Declan Rice
60. Riyad Mahrez
61. Jack Grealish
62. Lorenzo Insigne
63. Joao Cancelo
64. Leon Goretzka
65. Toni Kroos
66. Ciro Immobile
67. Alisson
68. Casemiro
69. Paul Pogba
70. Reece James
71. Marco Llorente
72. Jude Bellingham
73. Leonardo Spinazzola
74. Kyle Walker
75. Ederson
76. Antoine Griezmann
77. Kasper Schmeichel
78. Luke Shaw
79. Patrik Schick
80. Roberto Firmino
81. Marcelo Brozovic
82. Sergio Busquets
83. Duvan Zapata
84. Joao Felix
85. Burak Yilmaz
86. Mikel Oyarzabal
87. Luis Diaz
88. Diogo Jota
89. Dusan Tadic
90. Dani Olmo
91. Julian Alvarez
92. Rodri
93. Sebastien Haller
94. Keylor Navas
95. Bukayo Saka
96. Joakim Maehle
97. Fabinho
98. Gavi
99. Youri Tielemans
100. Pierre Emile Højbjerg