Ladies and gentleman, it is that time of year again. As we reach for the tinsel and the Christmas trees, it is time to look back and remember the good, the bad and the downright ugly from the past twelve months.

For the next ten weeks, we’ll be bringing you our very own top 100. With some established stars on the list and with some huge surprises, there is sure to be more than just a few raised eyebrows.

The concept was simple. Six of our very best writers sat down and discussed names to be put on a preliminary list for the Top 100 Wrestlers of the Year. That preliminary list totalled to around 145 names, stretching from wrestlers in the WWE to TNA to PWG. Those six writers then drew up their own personal Top 100 and from here, the scores of each wrestler were tallied based on their placement in each writers list. It was as simple as that.

Without much hesitation, here are the guys who decided the list:

Mark Bright
Having worked with sites such as WrestleMag, Mark Bright is clearly a man who knows a good wrestling match when he sees one.

Michael Campbell
A big follower of Ring of Honor, Michael Campbell has been writing for Fighting Spirit Magazine in the UK for a number of months now.

Phil Lowe
Former site owner of WrestleMag, Phil Lowe has a huge amount of wrestling knowledge to bring to the table.

James Mustoe
A fan of everything wrestling, James Mustoe has recently switched spandex to nappies after becoming a father for the first time.

Dan Short
One of the most intelligent wrestling journalists around, Dan Short provides a unique look at the independent scene in his columns.

Martin Smith
Having turned over to MMA in recent years, Martin Smith is currently writing for MMA Unlimited Magazine in the UK and continues to follow wrestling as a hobby.

So, let’s begin the list with numbers 91-100:

91. Jushin “Thunder” Liger

Michael Campbell: Like several guys on this list, he’s on the slippery slope past his prime. However, this guy can still work a crowd and contributes well, and the little I’ve seen of him, has been worth watching. Still a HUGE name.

Phil Lowe: A quiet year for the legendary figure. Still well worth watching though.

Mark Bright: Still a legend, starting to show his age but still eminently watchable.

Martin Smith: Coming to the end of his career now and although he’s still entertaining, he’s clearly lost that half a step that made him a legend.

James Mustoe: Respected and long tenured performer has had arguably the most consistently good level of in-ring workrate throughout the 1990s and into the 2000’s (apart from the person we aren’t allowed to talk about…)

Dan Short: Liger has been awfully quiet this year, but he can still light it up when the moment is just right.

92. Delirious

Martin Smith: I actually don’t mind watching Delirious. His gimmick might have got old, but he’s still able to put on some good matches.

Dan Short: The talented lizard man finally gets to play a big part, but will the storyline pan out right in the end?

Michael Campbell: Great performer, who can always be relied on to set the pace and entertain fans. He’s been accused of being stale by some, but I find that his act enjoyable, and an alternative to the other performers on ROH cards.

Mark Bright: Gimmick has got old and tired to the point where his matches are FF material for me now.

James Mustoe: Heel turn with Age of The Fall should inject some life into a stale act. Looked ok while booked mostly in multi-man matches in ROH, and was virtually squashed by Nigel McGuiness in April.

Phil Lowe: Solid performer, although I don’t care for his whole act anywhere nearly as much as I used to.

93. Curry Man

Dan Short: I would like to have seen him more active and be a major player, but what Curry Man is able to do he does quite well.

Michael Campbell: This gimmick hasn’t got great legs in my book, but has been very entertaining in moderation, and a relief from the awful character Daniels was portraying before.

Phil Lowe: Keep the mask on! As Christopher Daniels, I’ve never rated him as highly as many have and I still think the Fallen Angel gimmick was, to be blunt, rubbish. As Curry Man, however, Daniels is awesome.

Mark Bright: Thank God the awfully boring Christopher Daniels who calls himself a Fallen Angel but has no fucking clue how to play that character has found a way to be entertaining. I hope he stays with this character forever.

Martin Smith: Saddled with a ridiculous character that has about three months shelf-life before it gets stale. I wouldn’t mind seeing a bad-ass Christopher Daniels return as a mid-card heel.

James Mustoe: Bring back Christopher Daniels please! Impressed in NOAH and on TNA’s cross prmotional gig with New Japan. I can’t stand the Curry Man character, and it’s relegated Daniels to a lower card joke.

94. Taiji Ishimori

Mark Bright: He can play a decent 4th wheel in junior tags but that’s about it.

Martin Smith: Not seen a huge deal of this guy but he’s one I’ve liked when I’ve seen.

Dan Short: It looks like the promise that had been seen many times in Taiji in the past is starting to surface.

Phil Lowe: Next year is a big year for Ishimori. Can he build on this year? Time will tell.

Michael Campbell: Has been gaining valuable experience this past year, and has looked especially god alongside KENTA. The next step will be solidifying his character and emerging as more of an individual.

95. Kane

Mark Bright: Eh. If WWE would decide to keep him monster heel or to keep him veteran babyface I still think he could be effective, but its the same story it’s been forever and they can’t ever stick with anything with him.

James Mustoe: WWE veteran can still impress with the right opponent (CM Punk) – character keeps on becoming more multi-layered or confusing, depending on how you like it!

Michael Campbell: I’m disappointed to find this guy on the list. As a baby face he’s been a shambles and his run with the ECW belt was an outrage. Destroyed Chavo Guerrero in a shameful squash at Mania and his heel run, while having potential, has been let-down by a complete turd of a feud with Rey Mysterio. There’s not much steam left in this monster’s character.

Martin Smith: Coming to the end of his career I feel. As a heel, he plain sucks, but as a babyface, he’s even worse. Needs a complete gimmick overhaul to mean anything to the fans. Getting the mask back would be a great start.

Dan Short: While age is starting to get to him, Kane can still draw the right emotions from the fans very well.

Phil Lowe: Always dependable, but in dire need of a fresh storyline. If they’re going to continue to do rehashed storylines, forget about anything with the mask and just put him back in there with Undertaker for a couple of months.

96. PAC

Martin Smith: Can’t stand his hair or his attire but the guy has a bright future; albeit in the lower spots on a card.

Mark Bright: Annoying midget spot monkey, so fits in perfectly in Dragon Gate. Roderick Strong gave him his only decent match ever.

Michael Campbell: Pac’s work does absolutely nothing for me, and I find that although his spots stand out in the UK (or at least did at one point), in the bigger picture he’s interchangeable with any number of guys. Tends to be fairly trumpted by the British press, but everywhere else his act comes off as lame.

Dan Short: Despite being in Dragon Gate virtually the whole year, PAC can still put on one of the finest matches on any given night. His California return week alone in PWG All Star Weekend 7 and the Dragon Gate in LA show was proof of that.

Phil Lowe: I like his work. A lot. And I still think PAC will end up in WWE. Also appears to be looking well in recent months.

97. Nikki Roxx

Phil Lowe: If she stays injury free and continues to do what she does best, she’ll be higher up the list in 2009.

Dan Short: We may be on the verge of a breakout year for Nikki and this past year set the foundations for it.

Michael Campbell: Was saddled with a character in TNA that limited her appeal, but she still got over and had a few exciting bouts. Shimmer DVD releases have shown her true ability though. She’s definitely one of the finest talents in the women’s scene right now.

Mark Bright: With a push, she could be far higher next year.

Martin Smith: I was surprised she featured so far down. I love Roxx’s work and I think she is one hell of a performer on her day. She did well to get past an absolute garbage gimmick in TNA and hopefully she’ll get a decent push next year.

98. Scott Steiner

Michael Campbell: He’s done so little this year thanks to injury-shouldn’t be on this list. Ageing, almost motionless star, who can cut a promo, but is barely mobile.

Mark Bright: Still one of the most entertaining promos around, shame his matches don’t match up these days.

Martin Smith: I’m figuring he’s only on the list because of his great series with Petey Williams earlier this year. I love Steiner in the bodyguard type role but past that, he’s pretty much done in the ring. I’ll actually admit to Steiner being one of my favourite wrestlers of all time.

James Mustoe: Defied the odds to earn a main event push in TNA – amazingly still pulls out the frankensteiner on special occasions. Could have placed higher if it wasn’t for that nasty injury…

Dan Short: Tough break for Scotty, just as he was really starting to get into the groove of things he gets injured and is out for the year.

Phil Lowe: Great on the mic, awful in the ring. Hard to see how he’ll fit in should TNA continue to use him when he recovers from injury. Mind you, he wouldn’t be the first aging, immobile guy to get a push in that company…

99. Mohammed Yone

Dan Short: Honestly, just how can you not like a tall Japanese heavyweight with an afro like Yone?

Martin Smith: Not heard a great deal about Yone, but he looks decent.

Michael Campbell: Yone’s been really energetic and at times pretty exciting this year. Has had a few memorable matches, during which he’s shown a lot of fire and potential. Has a different personality from many of the NOAH guys and pulls out some pretty neat signature moves here and there too.

Mark Bright: Eh; He’s a random Japan heavyweight with Carlito hair and Carlito-level talent.

Phil Lowe: Rated by many but I don’t see anything special in him. A few cool moves, but not much else.

James Mustoe: Has looked smooth in NOAH throughout the year, carried the lion’s share of his team’s match at European Navigation and contested a killer recent GHC match against Sasake

100. Floyd Mayweather

James Mustoe: Floyd Mayweather Impressed in his one match, and came across as a polished heel character, despite some dodgy booking.

Dan Short: I’ll give Floyd Mayweather credit, he managed to do what he needed to do and did it well enough to get on this list.

Michael Campbell: While I really enjoyed his outstanding performance at WrestleMania, I would not have had Mayweather on the list of 100 best wrestlers, simply because he only had one match (which was detailed and rehearsed over and over again with Triple H). It was great fun, and a perfect, entertainment-led Mania outing – but for me he does not meet the criteria to be on this list.

Mark Bright: His display at WrestleMania was the best performance ever by a non-wrestler and far better than anything several people much higher up the list have ever put on. Transferred his outstanding heel character from boxing to wrestling seamlessly.

Martin Smith: Don’t know how the hell he made the list. An absolute joke to be on here to be perfectly honest. While he got over and did some great things at WrestleMania, Mayweather shouldn’t have even be considered for his lack of matches this year. Absolutely shocking.

Phil Lowe: I’d love to see him do something else with WWE. I loved his WrestleMania match with Big Show.