It's usually a treat seeing Hollywood hunks shirtless, especially when they have toned bodies and twisted muscles!
But which few make the best ones topless? Which have the greatest abs?
In Touch magazine have compiled a short list of The Hottest Abs in Hollywood.
One of the guys on the list is surely Matthew McConaughey, the king of shirtless sightings!
He made it at No. 10! Hmm ... i don't think that's fair! He should be from the top 5!

Well, here's the full list, check it out and tell me if you agree! after the jump ...

10. Matthew McConaughey
9. Zac Efron
8. Brody Jenner
7. Gavin Rossdale
6. Ryan Sutter
5. Shemar Moore
4. Hugh Jackman
3. Mario Lopez
2. Robert Buckley
1. David Beckham