"He's the most beautiful man who ever walked the earth," says Naomi Watts, who starred with Law, 31, in "I Heart Huckabees." "Cold Mountain" costar Nicole Kidman says "His warmth is what makes him sexy, and it radiates through his eyes."
No. 2 is R&B star Usher, who picked up four American Music Awards last week and believes looking good contributes to his success. "How you look dictates a lot. Image is very important," says Usher.
Actor Johnny Depp, 41, People's sexiest man of 2003 and star of "Finding Neverland," is No. 3, followed by 24-year-old Adam Brody of Fox Television's "OC" and No. 5 Colin Farrell, the Irish actor with the lead role in "Alexander the Great."
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