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We move into the top 30 of our countdown of the world's best current players with Bordeaux and France playmaker Yoann Gourcuff.

27 - Yoann Gourcuff (Bordeaux / France)

It is a sign of the Bordeaux playmaker's progress that he is no longer referred to as 'The New Zidane' - Yoann Gourcuff alone will do. The 23-year-old has made his own reputation as a skilful, creative attacking midfielder. Gourcuff enjoyed a simply inspirational season as Les Girondins ended Lyon's seven-year stranglehold on the Ligue 1 title, and he has signed a four-year deal to make his loan from Milan to Bordeaux permanent. Is now a regular in the French set-up, and along with the likes of Franck Ribery and Karim Benzema, he should ensure Les Bleus are a force to be reckoned with at the 2010 World Cup.

28 - Diego Forlan (Atletico Madrid / Uruguay)

From laughing stock to feared assassin in the space of a few years. Having taken 27 games to get on the scoresheet for Manchester United, Forlan's consistent performances for Villarreal and then Atletico have yielded 117 goals in five seasons. Now 30, he is coming off his best season to date, which included 32 goals in 33 Liga games for Atletico and saw him win his second European Golden Boot award - his club recently said they would rather have him than Karim Benzema and it is easy to see why. Earlier in the summer he was linked with a £20 million move to Liverpool - a far cry from Diego Forlorn.

29 - Daniele De Rossi (Roma / Italy)

The all-action De Rossi is arguably the complete central midfielder. Strong, determined and as comfortable winning the ball as he is using it, De Rossi is the kind of player every team should have. Aged 25 and still improving, he is closing in on a half-century of caps for his country. Scored a penalty in the 2006 World Cup final but missed most of the tournament through suspension after elbowing USA's Brian McBride, for which he later apologised. Has taken Francesco Totti's number 10 shirt for the national team and will surely inherit the captain's armband at Roma when Totti hangs up his boots.

30 - Yuri Zhirkov (Chelsea / Russia)

A new £18 million signing at Stamford Bridge, Zhirkov promises to become one of the most exciting players in the Premier League. Rather misleadingly, he has been described as the Russian Ronaldinho. If he must be compared to a Brazilian star, it must surely be Roberto Carlos, given his pace, stamina, surging touchline-hugging runs and set-piece ability. Zhirkov could be the genuine wide player Chelsea presently lack. He operated as an attacking full-back for his country at Euro 2008, but Ashley Cole's presence means he may feature further forward at Stamford Bridge. Either way, Carlo Ancelotti will surely find a place for him

HOW IT WORKS

We have selected the best players in the world and will be counting down from 50 to one throughout the summer. Every day until Friday, August 7 we will reveal the next player on the list, along with the reasons why we rate him.

HOW WE MADE THE LIST

The list, obviously, is subjective. All the number-crunching in the world will not tell you whether Gianluigi Buffon is better than Samuel Eto'o. Their functions are so different it is like trying to decide whether you prefer an orange or a tin opener.

We basically picked the team using the playground system. If all the players in the world were lined up and you had to pick them to play a match, in what order would a 'team captain' select them?

Our fictional playground captains are not trying to build an actual team, they are just picking the best player available. So there is no effort to balance players from every position.

In our estimation, good attackers win more matches than good defenders. They are the ones who command the big transfer fees, they are the ones who people pay to watch, and they are the ones who win the individual awards.

So we make no apology that the list is weighted in favour of attacking midfielders and strikers. No matter how much you admire Jamie Carragher's contribution to Liverpool, you would never say he was a better or more important player than Steven Gerrard or Fernando Torres. The list reflects this.

Form is crucial. There are players who missed out on a top-50 place who might have been in the top 10 last year, but have seen their stock fall either through injury or poor form. There is no doubt Ronaldinho is a stunningly talented player, but we could not say - on current form - he is one of the 50 best in the world.

Age is irrelevant. Players are judged entirely on their current ability, not their potential. A 35-year-old is not marked down because he is at the end of his career, and an 18-year-old does not get extra credit because of the player he is expected to become. Only one thing matters - how good is the player now?

THE PLAYERS WHO MISSED OUT

Whittling the world's best players down to a final list of 50 required us to make some tough decisions. All of the following players came close to making the cut but, for one reason or another, were discarded:

Emmanuel Adebayor, David Beckham, Dimitar Berbatov, Antonio Cassano, Gael Clichy, Ashley Cole, Patrice Evra, Ryan Giggs, Gonzalo Higuain, Vedad Ibisevic, Philipp Lahm, Ezequiel Lavezzi, Lucio, Diego Milito, Joao Moutinho, Andrea Pirlo, Sergio Ramos, Ronaldinho, Marcos Senna, Wesley Sneijder, Dejan Stankovic, John Terry, Carlos Tevez, Francesco Totti, Rafael van der Vaart, Ruud van Nistelrooy.

Alex Chick / Eurosport