I've compiled a list of the Top 100 Attacking Players, including players who primarily played in the positions - Central Midfielder, Attacking Midfielder, Winger, Deep Lying Forward, Support Striker, and Striker. They were arranged with respect to their positions and then placed in this list, hence Central Midfielders, who are not purely attacking players per se, could be high up the list. Comments and Discussions are welcome.
Lionel Messi (FC Barcelona, Argentina)
Pelé (Santos FC, Brazil)
Diego Maradona (S.S.C. Napoli, Argentina)
Cristiano Ronaldo (Real Madrid CF, Portugal)
Johan Cruyff (AFC Ajax, Netherlands)
Alfredo Di Stéfano (Real Madrid CF, Spain)
Zinedine Zidane (Real Madrid CF, France)
Ronaldo (Real Madrid CF, Brazil)
Garrincha (Botafogo de Futebol e Regatas, Brazil)
Lothar Matthäus (FC Bayern Munich, Germany)
Eusébio (S.L. Benfica, Portugal)
George Best (Manchester United F.C., Northern Ireland)
Ferenc Puskás (Budapest Honvéd FC, Hungary)
Michel Platini (AS Nancy Lorraine, France)
Bobby Charlton (Manchester United F.C., England)
Didi (Fluminense FC, Brazil)
Stanley Matthews (Blackpool F.C., England)
Zico (Clube de Regatas do Flamengo, Brazil)
Gerd Müller (FC Bayern Munich, West Germany)
Giuseppe Meazza (Inter Milan, Italy)
Gianni Rivera (A.C. Milan, Italy)
Karl-Heinz Rummenigge (FC Bayern Munich, West Germany)
Rivellino (Sport Club Corinthians Paulista, Brazil)
Romário (PSV Eindhoven, Brazil)
Dragan Džajić (Red Star Belgrade, Yugoslavia)
Roberto Baggio (Juventus F.C., Italy)
Zizinho (Clube de Regatas do Flamengo, Brazil)
József Bozsik (Budapest Honvéd FC, Hungary)
Michael Laudrup (FC Barcelona, Denmark)
Luis Suárez (FC Barcelona, Uruguay)
José Manuel Moreno (Club Atlético River Plate, Argentina)
György Sárosi (Ferencvárosi TC, Hungary)
Xavi (FC Barcelona, Spain)
Ruud Gullit (A.C. Milan, Netherlands)
Luis Suárez (Inter Milan, Spain)
Luís Figo (FC Barcelona, Portugal)
Marco van Basten (A.C. Milan, Netherlands)
Andrés Iniesta (FC Barcelona, Spain)
Jairzinho (Botafogo de Futebol e Regatas, Brazil)
Matthias Sindelar (FK Austria Wien, Austria)
Ernst Ocwirk (FK Austria Wien, Austria)
Robert Lewandowski (FC Bayern Munich, Poland)
Francisco Gento (Real Madrid CF, Spain)
Raymond Kopa (Stade de Reims, France)
Flórián Albert (Ferencvárosi TC, Hungary)
Ronaldinho (FC Barcelona, Brazil)
Pavel Nedvěd (Juventus F.C., Czech Republic)
Antonio Sastre (Club Atlético Independiente, Argentina)
Luka Modrić (Real Madrid CF, Croatia)
Hristo Stoichkov (FC Barcelona, Bulgaria)
Julinho (Sociedade Esportiva Palmeiras, Brazil)
Paulo Roberto Falcăo (Sport Club Internacional, Brazil)
Dennis Bergkamp (Arsenal F.C., Netherlands)
Sándor Kocsis (Budapest Honvéd FC, Hungary)
Nils Liedholm (A.C. Milan, Sweden)
Rivaldo (FC Barcelona, Brazil)
Steven Gerrard (Liverpool F.C., England)
Wolfgang Overath (1. FC Köln, West Germany)
Mohamed Salah (Liverpool F.C., Egypt)
Tom Finney (Preston North End F.C., England)
Uwe Seeler (Hamburger SV, West Germany)
Arjen Robben (FC Bayern Munich, Netherlands)
Zoltán Czibor (FC Barcelona, Hungary)
Johan Neeskens (FC Barcelona, Netherlands)
Josef Bican (SK Slavia Prague, Austria)
Günter Netzer (Borussia Mönchengladbach, West Germany)
Franck Ribéry (FC Bayern Munich, France)
Fritz Walter (1. FC Kaiserslautern, West Germany)
Pirri (Real Madrid CF, Spain)
Thierry Henry (Arsenal F.C., France)
Ademir de Menezes (CR Vasco da Gama, Brazil)
Sócrates (Sport Club Corinthians Paulista, Brazil)
Antoine Griezmann (Atlético Madrid, France)
Zlatan Ibrahimović (Paris Saint-Germain F.C., Sweden)
Ángel Di María (Paris Saint-Germain F.C., Argentina)
Bryan Robson (Manchester United F.C., England)
Leônidas (Săo Paulo FC, Brazil)
László Kubala (FC Barcelona, Spain)
Kazimierz Deyna (Legia Warsaw, Poland)
Jimmy Greaves (Tottenham Hotspur F.C., England)
Ryan Giggs (Manchester United F.C., Wales)
Jean Tigana (FC Girondins de Bordeaux, France)
Gunnar Nordahl (A.C. Milan, Sweden)
Juan Román Riquelme (Boca Juniors, Argentina)
Tostăo (Cruzeiro Esporte Clube, Brazil)
Sandro Mazzola (Inter Milan, Italy)
Jimmy Johnstone (Celtic F.C., Scotland)
Karim Benzema (Real Madrid CF, France)
Josef Masopust (Dukla Prague, Czechoslovakia)
Dixie Dean (Everton F.C., England)
Teófilo Cubillas (Club Alianza Lima, Peru)
Oreste Corbatta (Racing Club de Avellaneda, Argentina)
Alain Giresse (FC Girondins de Bordeaux, France)
Willem van Hanegem (Feyenoord, Netherlands)
Piet Keizer (AFC Ajax, Netherlands)
Kenny Dalglish (Liverpool F.C., Scotland)
Gabriel Batistuta (ACF Fiorentina, Argentina)
Oleg Blokhin (FC Dynamo Kyiv, Soviet Union)
Kevin De Bruyne (Manchester City F.C., Belgium)
Adolfo Pedernera (Club Atlético River Plate, Argentina)