Lionel Messi has reclaimed the top spot from Cristiano Ronaldo on The Guardian's Top 100 list.

Real Madrid and Barcelona combine to have 23 players on the list as Madrid have 13 to Barca's 10. Bayern Munich, Paris Saint-Germain and Manchester City have eight players apiece.

The Premier League remains the competition with the most players with 33, four more than La Liga, with Serie A (14), Bundesliga (13) and Ligue 1 (11) also featuring.

No players from any other leagues made the list, which is a first since The Guardian began publishing its annual list.

There are 17 Spanish players on the list, followed by France with 12 and Brazil with 10.

Top 100
1. Lionel Messi, Barcelona
2. Cristiano Ronaldo, Real Madrid
3. Neymar, PSG
4. Kevin De Bruyne, Manchester City
5. Harry Kane, Tottenham Hotspur
6. Luka Modric, Real Madrid
7. Robert Lewandowski, Bayern
8. Kylian Mbappe, PSG
9. Toni Kroos, Real Madrid
10. Eden Hazard, Chelsea
11. Sergio Ramos, Real Madrid
12. Isco, Real Madrid
13. Edinson Cavani, PSG
14. Paulo Dybala, Juventus
15. Luis Suarez, Barcelona
16. Gianluigi Buffon, Jventus
17. N'Golo Kante, Chelsea
18. Antoine Griezmann, Atletico
19. Marcelo, Real Madrid
20. Sergio Aguero, Manchester City
21. Pierre-Emerick Aubameyang, Dortmund
22. Mohamed Salah, Liverpool
23. David De Gea, Manchester United
24. Philippe Coutinho, Liverpool
25. Christian Eriksen, Tottenham Hotspur
26. Dani Alves, PSG
27. Dries Mertens, Napoli
28. Casemiro, Real Madrid
29. Andres Iniesta, Barcelona
30. Paul Pogba, Manchester United
31. Dele Alli, Tottenham Hotspur
32. Alexis Sanchez, Arsenal
33. Mauro Icardi, Inter Milan
34. Gonzalo Higuain, Juventus
35. Jan Oblak, Atletico
36. Sadio Mane, Liverpool
37. Romelu Lukaku, Manchester United
38. David Silva, Manchester City
39. Gabriel Jesus, Manchester City
40. Manuel Neuer, Bayern
41. Radamel Falcao, Monaco
42. Marco Asensio, Real Madrid
43. Edin Dzeko, Roma
44. Lorenzo Insigne, Napoli
45. Leonardo Bonucci, AC Milan
46. Sergio Busquets, Barcelona
47. Alvaro Morata, Chelsea
48. Marco Verratti, PSG
49. Thiago Alcantara, Bayern
50. Gareth Bale, Real Madrid
51. Karim Benzema, Real Madrid
52. Cesar Azpilicueta, Chelsea
53. Naby Keita, RB Leipzig
54. Timo Werner, RB Leipzig
55. Marc-Andre ter Stegen, Barcelona
56. Giorgio Chiellini, Juventus
57. Ivan Rakitic, Barcelona
58. Gerard Pique, Barcelona
59. Ousmane Dembele, Barcelona
60. Zlatan Ibrahimovic, Manchester United
61. Leroy Sane, Manchester City
62. Raheem Sterling, Manchester City
63. Diego Godin, Atletico
64. Joshua Kimmich, Bayern
65. Thibaut Courtois, Chelsea
66. Arturo Vidal, Bayern
67. Mesut Ozil, Arsenal
68. Diego Costa, Atletico
69. Emil Forsberg, RB Leipzig
70. Mats Hummels, Bayern
71. Ciro Immobile, Lazio
72. Radja Nainggolan, Roma
73. Samuel Umtiti, Barcelona
74. Nemanja Matic, Manchester United
75. Marcus Rashford, Manchester United
76. Thiago Silva, PSG
77. Christian Pulisic, Dortmund
78. Keylor Navas, Real Madrid
79. Arjen Robben, Bayern
80. Saul Niguez, Atletico
81. Hugo Lloris, Tottenham Hotspur
82. Toby Alderweireld, Tottenham Hotspur
83. David Luiz, Chelsea
84. Bernardo Silva, Manchester City
85. Miralem Pjanic, Juventus
86. Dani Carvajal, Real Madrid
87. Thomas Lemar, Monaco
88. Koke, Atletico
89. Jordi Alba, Barcelona
90. Alex Sandro, Juventus
91. Fabinho, Monaco
92. Henrikh Mkhitaryan, Manchester United
93. Cesc Fabregas, Chelsea
94. David Alabama, Bayern
95. Raphael Varane, Real Madrid
96. Jamie Vardy, Leicester City
97. Benjamin Mendy, Manchester City
98. Mario Mandzukic, Juventus
99. Adrien Rabiot, PSG
100. Angel Di Maria, PSG