Actor Jack Wagner, with a plus-0.3 Handicap Index (he not only matches but occasionally scores better than par), sits atop the 2007 ranking. A member at Bel-Air Country Club in Los Angeles, he frequently hits the driving range with 2005 No. 1 Dennis Quaid, who comes in at No. 9 on this year's list.

Rounding out the Top 10 are: No. 2 Lucas Black, No. 3 Billy Crudup, No. 4 Craig T. Nelson, No. 5 Chris O'Donnell, No. 6 Joel Gretsch, No. 7 Scott Wolf, No. 8 Dougray Scott and No. 10 Flex Alexander.

Jack Nicholson, who is on the cover of the December issue and is tied for 47th on the list, tells Golf Digest, "Just when you start getting better, you realize how much work it would take to be really good. You can't do the game justice without putting in the time."

Other celebrities on the list include: Samuel L. Jackson (11), Bill Murray (T-13), Kevin Costner (39), Luke Wilson (T-40), Will Smith (T-60), George Clooney (T-68), Catherine Zeta-Jones (88), Tom Cruise (95) and Will Ferrell (100).

The highest ranked woman on the list is former Charlie's Angel and current "Las Vegas" regular Cheryl Ladd (T-68). The youngest ranked celebrity is "The Sixth Sense" and "Pay It Forward" star Haley Joel Osment (30) at 19 years, while acting legend and long-time golfer Clint Eastwood (57) makes the list at age 77.