Who is the best football player in the world right now?

Considering he just won the Ballon d'Or and claimed FIFA Best Player in October, many fans will say Cristiano Ronaldo is currently top dog.

But for others, Lionel Messi is the best and may even be the greatest of all time, despite not winning the past two Ballon d'Ors.

So, with 2017 drawing to a close, FourFourTwo magazine have revealed their yearly '100 Best Football Players in the World'.

And rather predictably, the top 10 is completely different to how the Ballon d'Or panned out last week. Let’s take a look.

BALLON D'OR TOP 10

10. HARRY KANE

9. ROBERT LEWANDOWSKI

8. N’GOLO KANTE

7. KYLIAN MBAPPE

6. SERGIO RAMOS

5. LUKA MODRIC

4. GIANLUIGI BUFFON

3. NEYMAR

2. LIONEL MESSI

1. CRISTIANO RONALDO

FOURFOURTWO TOP 10

10. EDINSON CAVANI

9. SERGIO AGUERO

8. PIERRE-EMERICK AUBAMEYANG

7. N’GOLO KANTE

6. LUKA MODRIC

5. KEVIN DE BRUYNE

4. ROBERT LEWANDOWSKI

3. NEYMAR

2. CRISTIANO RONALDO

1. LIONEL MESSI

There’s no room for Gianluigi Buffon, Sergio Ramos or Kylian Mbappe in FourFourTwo’s top 10, with Kevin De Bruyne, Pierre-Emerick Aubameyang and Sergio Aguero replacing them.

But the biggest surprise is Messi at number one and Ronaldo at number two. As mentioned, Messi is regarded as the best by many, but Ronaldo has had a phenomenal year.

FourFourTwo also point out that Messi, unlike Ronaldo, is showing absolutely no signs of decline at the moment, whereas Ronaldo’s powers are gradually waning.

At 32-years-old he’s no longer the speedy trickster he used to be and even the goals have started to dry up somewhat in La Liga.

Four goals in 11 appearances is poor by Ronaldo’s usually high standards and unless that ratio improves soon, he could find himself second behind Messi again in 2018.