In PES 4 and Winning Eleven 8, I would say my top five (in no particular order) are Miguel Randlef, who is actually Michael Laudrup (the great Danish player of the 80s and 90s), the reincarnated Gianfranco Zola, Franz Beckenbauer, the reincarnated Youri Djorkaeff and Alfredo Di Stefano, the classic Argentine striker.
You have to understand that I buy young players and develop them - I frequently do the entire training system between seasons for all players at all skills - and even goalies participate. These players start with sensational skill levels, but if you pluck them early enough - around 17-19 years old, and you take the time to develop them, they will be literally unstoppable by the time they are 22-23 years old.
In my opinion the most important statistics are balance, speed, technique, and most of all, reaction/response.
