Lionel Messi -- Best Shirtless Futbol Player

David Beckham & Cristiano Ronaldo be damned ... because Argentinian soccer stud Lionel Messi has been called the best soccer player in the world ... and he just may have the best body too.

The 24-year-old FC Barcelona star showed off his toned, hairless physique -- and his tan line -- while on a yacht in Ibiza on Tuesday.