My top five finishers:
1. Gerd Muller - hello?
2. Romario.
3. Gabriel Batistuta - maybe not as subtle as the others, but I've never seen a player blast the ball into the back of the net with power so consistently.
4. Robbie Fowler in his prime - I was watching Barcelona this season and I kept wondering what Messi's finishing technique reminded me of: Fowler. Both relatively short players with deceptive power.
5. Ronaldo - Brazilian. One of the best all round strikers ever. In fact, if I were making a team and needed an ideal #9, it'd be Ronaldo, but not just because of his finishing.