After much deliberation, this is my 2018 Preliminary List:

ST AGÜERO, Sergio (Argentina & Manchester City)

ST CAVANI, Edinson (Uruguay & Paris Saint-Germain)

WF COUTINHO, Philippe (Brazil & Liverpool | Barcelona)

FW CRISTIANO RONALDO (Portugal & Real Madrid)

AM DE BRUYNE, Kevin (Belgium & Manchester City)

FW FIRMINO, Roberto (Brazil & Liverpool)

FW GRIEZMANN, Antoine (France & Atlético de Madrid)

WF HAZARD, Eden (Belgium & Chelsea)

ST IMMOBILE, Ciro (Italy & Lazio)

ST KANE, Harry (England & Tottenham Hotspur)

CM KROOS, Toni (Germany & Real Madrid)

WF MANÉ, Sadio (Senegal & Liverpool)

SB MARCELO (Brazil & Real Madrid)

WF MBAPPÉ, Kylian (France & Paris Saint-Germain)

FW MESSI, Lionel (Argentina & Barcelona)

CM MODRIC, Luka (Croatia & Real Madrid)

WF NEYMAR (Brazil & Paris Saint-Germain)

CB RAMOS, Sergio (Spain & Real Madrid)

WF SALAH, Mohamed (Egypt & Liverpool)

AM SILVA, David (Spain & Manchester City)

ST SUÁREZ, Luis (Uruguay & Barcelona)

GK TER STEGEN, Marc-André (Germany & Barcelona)

CB VARANE, Raphaël (France & Real Madrid)

Top 3

1° MESSI, Lionel

2° SALAH, Mohamed

3° DE BRUYNE, Kevin or MODRIC, Luka

Honorable Mentions

GK ALISSON (Brazil & AS Roma)

GK COURTOIS, Thibaut (Belgium & Chelsea)

GK DE GEA, David (Spain & Manchester United)

GK EDERSON (Brazil & Manchester City)

GK LLORIS, Hugo (France & Tottenham Hotspur)

GK NAVAS, Keylor (Costa Rica & Real Madrid)

GK OBLAK, Jan (Slovenia & Atlético de Madrid)

CB CHIELLINI, Giorgio (Italy & Juventus)

CB GODÍN, Diego (Uruguay & Atlético de Madrid)

CB HUMMELS, Mats (Germany & Bayern Munich)

CB KOULIBALY, Kalidou (Senegal & Napoli)

CB MANOLAS, Kostas (Greece & AS Roma)

CB NALDO (Brazil & Schalke 04)

CB OTAMENDI, Nicolás (Argentina & Manchester City)

CB PIQUÉ, Gerard (Spain & Barcelona)

CB SKRINIAR, Milan (Slovakia & Inter Milan)

CB UMTITI, Samuel (France & Barcelona)

CB VAN DIJK, Virgil (Netherlands & Southampton | Liverpool)

CB VERTONGHEN, Jan (Belgium & Tottenham Hotspur)

SB ALBA, Jordi (Spain & Barcelona)

SB ALEX SANDRO (Brazil & Juventus)

SB DANI ALVES (Brazil & Paris Saint-Germain)

SB KIMMICH, Joshua (Germany & Bayern Munich)

SB KOLAROV, Aleksandar (Serbia & AS Roma)

SB TRIPPIER, Kieran (England & Tottenham Hotspur)

SB WALKER, Kyle (England & Manchester City)

DM BUSQUETS, Sergio (Spain & Barcelona)

DM CASEMIRO (Brazil & Real Madrid)

DM KANTÉ, N'Golo (France & Chelsea)

CM ALLAN (Brazil & Napoli)

CM BANEGA, Éver (Argentina & Sevilla)

CM KEÏTA, Naby (Guinea & RB Leipzig)

CM MILNER, James (England & Liverpool)

CM NAINGGOLAN, Radja (Belgium & AS Roma)

CM PJANIC, Miralem (Bosnia and Herzegovina & Juventus)

CM POGBA, Paul (France & Manchester United)

CM RAKITIC, Ivan (Croatia & Barcelona)

CM SAÚL (Spain & Atlético de Madrid)

AM ERIKSEN, Christian (Denmark & Tottenham Hotspur)

AM FEKIR, Nabil (France & Olympique Lyonnais)

AM INIESTA, Andrés (Spain & Barcelona)

AM ISCO (Spain & Real Madrid)

AM JAMES Rodríguez (Colombia & Bayern Munich)

AM LUIS ALBERTO (Spain & Lazio)

WF BAILEY, Leon (Jamaica & Bayer Leverkusen)

WF BALE, Gareth (Wales & Real Madrid)

WF DEPAY, Memphis (Netherlands & Olympique Lyonnais)

WF MANDZUKIC, Mario (Croatia & Juventus)

WF PERISIC, Ivan (Croatia & Inter Milan)

WF SANÉ, Leroy (Germany & Manchester City)

WF SON Heung-min (South Korea & Tottenham Hotspur)

WF STERLING, Raheem (England & Manchester City)

WF THAUVIN, Florian (France & Olympique de Marseille)

FW BEN YEDDER, Wissam (France & Sevilla)

FW DYBALA, Paulo (Argentina & Juventus)

ST DZEKO, Edin (Bosnia and Herzegovina & AS Roma)

ST ICARDI, Mauro (Argentina & Inter Milan)

ST LEWANDOWSKI, Robert (Poland & Bayern Munich)

ST LUKAKU, Romelu (Belgium & Manchester United)

ST MERTENS, Dries (Belgium & Napoli)