1. Messi
2. Ronaldo
3. Xavi
I know there's a lot of Ronaldo hate on here but 53 in 54 is incredible, he deserves second imo.
Most of them in dead rubber games when it wouldn't matter a single bit if he scored or not. For example: he scored only 2 goals in the CL knockout stages and one of them 2 goals was the fourth in the 4-0 win over 10 men Spurs. Did his goal make the difference there? Had it any importance? Not a bit. In the CL Benzema, Özil and Xabi Alonso have been a lot more vital for Real Madrid. Benzema scoring the first and only away goal in the first leg against Lyon (Real's nemesis all these years) gave them a huge advantage and deserves a lot more credit than Ronaldo's 11 (completely useless) goals in his last 4 league appearances, trashing Almeria 8-1, when Barcelona was already celebrating the title. Add 8 penalties, sorry, I ment PENALDOS to that and you have 19 (half of Cristiano's La Liga goals) comming from either the penalty (penaldo) spot or after Barcelona already won La Liga.
Many Messi goals on the other hand have been absolutely vital. His goals in the knockout stages carried us to the finals of the CL and ultimately won it for us. 1 assist and 2 goals against Arsenal in the round of 16. 2 away goals in the semi-final against Real Madrid, including a Maradona-esque run. A goal in the final against Manchester United and an epic dribbling setting the 3th goal up. That's what you call a "big game player" and those goals should surely be much higher-rated than Ronaldo's 11 goals in the last 4 games when the title was already lost for them.
People only looking at the stats is a sad thing. Let's assume a player scoring 60 La Liga goals. But all of them being the 5th or 6th in 5-0 and 6-0 trashings of weak oppositions and almost no contribution against the bigger teams. A bit of an exaggeration but that pretty much sums Ronaldo up. See this table of the all time topscorers in the Champions League?
http://en.wikipedia.org/wiki/Europe...ons_League_records_and_statistics#Goalscoring Notice something? Ronaldo has the second lowest goal ratio from all the players in the top 10. While Messi has the second HIGHEST goal ratio of all the players in the top 10. Add Messi's 20 goals + assists against Real Madrid vs. Ronaldo's 3 goals + assists vs. Barcelona to that list and you'll understand why it drives barcelonistas crazy if people call that flat-track bully the second best player in the world. Eto'o carried Inter last season more than Ronaldo carried Real Madrid. Does anyone really see Real Madrid doing worse than reaching the semi-final of the CL and becomming second in La Liga if they sold Ronaldo and played with Higuain and Benzema upfront instead? And does anyone believe Barcelona could be the force they are right now, totally dominating teams, being regardes as the best club team in football history, without one of either Messi, Iniesta or Xavi? Then you have your answer why Ronaldo shouldn't be anywhere near the top 3 list and some people even rate Busquets higher than him.
Fun fact for statistic fetishists, to show how absurd statistics can sometimes be. Mario Gomez scored 53 goals from the start of last season until today. As a comparison: Ronaldo scored 65 in the same time. Considering Gomez plays in a much weaker side (Bayern were a mess last season, finished only 3th in Bundesliga) and considering Gomez played less minutes than Ronaldo (Bundesliga has 34 matchdays, not 38 and Bayern were also kicked out early in the round of 16 in the Champions League), Gomez' statistics are VERY, VERY, VERY impressive, comming close to Ronaldo's and Messi's. In fact, far far better than Eto'o's, Rooney's or Agüero's. Is he now the undisbuted 3th best striker in the world? The German bench warmer for 33 year old Klose?
/rant over