This differs markedly from the list in the item below — because this one includes the 40-plus foreigners in the league.

The number of foreigners playing in the Pro League here in the UAE is up to a potential 48 this season (from 36 a year ago) because the league chose to add a fourth foreigner (per 12 teams), as long as the fourth guy carries a passport from the Asian Football Confederation. Lucas Neill of Australia (and now Al Jazira) is the most prominent of those.

Generally, the foreigners are expected to carry their teams, and are paid accordingly.

To the list, again counting down:

10. Andre Senghor, Baniyas, striker. Normally the leading scorer from last season would be ranked higher on this list, but his drift down is a function of the high caliber of players who have entered the league and the fact that he will share goal-scoring duties with David Trezeguet. Still, wouldn’t be a surprise if he led the league in goals again.

9. Hugo, Al Wahda, midfielder. If the Super Cup last week was any indication, the 2010 champions are going to run much of their offense through their energetic outside midfielder, who (at 30) is still in his prime. An excellent athlete who can score on the ground or in the air, and can also set up goals.

8. Mirel Radoi, Al Ain, midfielder. A Romanian playing for a Romanian (Cosmin Olaroiu) on a rebuilt team, he could be particularly influential as the man who brings the ball to his new teammate, Asamoah Gyan. Also can score. Named the best player in the Saudi league the season before last. Still only 30.

7. Jociel Ferreira da Silva, forward, Al Shabab. Often known by his nickname, Ciel, this guy turned around his club last season when he arrived at the turn of the year. He has a history of personal problems, including drinking, but if his head is on straight, he is an absolute menace up the right flank, attacking the goal or setting up compatriot Julio Cesar. In his prime, at 29.

6. Juan Manuel Olivera, Al Wasl, striker. This was the first guy pursued by Diego Maradona when he became the coach of the Dubai-based club. Not as flashy as some others on this list, but all the tall Uruguayan, 30, has done throughout his career is score goals. If he has someone to bring him the ball, he will score.

5. Matias Delgado, Al Jazira, midfielder.  The Argentinian was arguably the best outfield player for the league’s best team last season. A box-to-box mid who can score from restarts or in the run of play and also can set up the club’s two Brazilian strikers, Bare and Ricardo Oliveira. Great football brain, and at 29 still in his prime, as more and more of the imports here are.

4. Ricardo Oliveira, Al Jazira, striker.  A man who was scoring goals for Betis and Zaragoza in Spain just over two years ago, and had seven in only 15 games with Sao Paolo last fall, he was probably the best athlete in the league when he rejoined Jazira at the winter break. Great speed and a nose for the net. He is 31, so he needs a good season to get another big contract.

3. David Trezeguet, Baniyas, striker. The former France international and Juventus stalwart took the big step to join Baniyas, the surprise No. 2 team in the league last season. The oldest guy (33) on this list, but he scored 11 goals in La Liga last year for a team headed for relegation, and he looks to have something left in the tank.

2. Asamoah Gyan, Al Ain, striker. He could be the best player in the league, and it might not be close. This is a man who Sunderland of the Premier League desperately wanted to keep, but Gyan wanted out, and here he is. He becomes the first guy to go directly from the Premier League to the UAE. Scored three goals in the World Cup last year, including one against the U.S. in the round of 16. The questions here are his conditioning and his emotional makeup. His coach at Sunderland suggested his mind has been infected by the “parasites” around him, and the Ghana international is not in shape. But he is 25, presumably at the peak of his powers, and could trash the league if he cares enough to make it a priority. He is on a one-season loan.

1. Grafite, Al Ahli, striker. This guy was voted the best player in the Bundesliga (German League) just three years ago while with Wolfsburg. At 32, he is no kid, but he seems to have some zip left in him, and he is a handful in the box. He could lead Ahli, the champion two seasons ago, back to the top of the table.