Sportal.co.nz 14.Nov.2013Getty Images
The Times published their list on Wednesday and said of the man who will play his 100th Test at Twickenham against England on Sunday (NZT), "Carter is a one-man phenomenon in a team of them.
"Richie McCaw is the gnarled face of the All Blacks, all scar tissue and mountain man threat, but Carter is a sweat-free Action Man.
"His creative skills saw him go past 1400 international points in September, and he is good enough to demand three-year three-million pound contracts. The boss of Jockey International says he is their best model because he 'is a natural in underwear'."
Carter headed off Welsh and British and Irish Lions ace Barry John.
Another Welshman Jonathan Davies, who converted to league after frustrations with Welsh rugby, was third drawing the comment, "In an age when league felt everyone from union was an upper-class twit more suited to cake-making, Davies got a Man of Steel award.
Australian Michael Lynagh was rated the fourth best, heading off countrymen Stephen Larkham, who was ranked seventh, and Mark Ella, who was eighth.
England's Jonny Wilkinson took fifth place while another Welshman, Phil Bennett was sixth.
The great Argentinian Hugo Porta was regarded the ninth best while completing the list was Ireland's Ollie Campbell.
The writer, Rick Broadbent, did say his list was designed to provoke thought, outrage and occasional high tackles.