Before the 2026-27 season begins, ESPN unveils the FC 100, ranking the top 100 men's soccer players globally. The rankings span seven positional categories, emphasizing depth charts over simple numerical order. Paris Saint-Germain leads with 13 players, followed by Arsenal with 10 and Manchester City with 9. Lionel Messi and Robert Lewandowski earned their 10th consecutive inclusion. The Premier League dominates with 38 nominees, while France tops national representation with 14 players. Thirty-two newcomers join the list, highlighting emerging talent. Voting considered full-season performance, with the World Cup factoring in but not overriding club excellence. The rankings assess both past achievements and future projections across goalkeepers, fullbacks, center backs, midfielders, wingers, and forwards.

This year marks the 10th annual FC 100 edition, reflecting soccer's evolution with refined positional splits. Defenders, midfielders, and forwards are categorized separately to ensure balanced recognition.

Voters evaluated current form, injury impact, and tournament performances within a broader seasonal context.

The list represents 30 countries, showcasing global diversity from established powerhouses to individual representatives from nations like Mexico and Hungary.