The Argentinean striker scored 20 goals last season in Brazil for the Corinthians and is considered as one of the major "success factors" for the Corinthians' Brazilian Championship Title last season.

The poll was held for the daily Uruguayan newspaper El Pais. The 21-year old striker has also won the 2003 and 2004 polls while playing for Boca Juniors. Corinthians paid $18 Million to get him in their team, an amount never heard before for a transfer between Latin America clubs.

Diego Maradona has branded Tevez as the best young player in the world. He is the only player to win the prestigious award for three times in a row. He was sharing the record with Colombian legend Carlos Valderrama, who won the award in 1987 and 1993.

Uruguayan defender Diego Lugano, new Real Madrid signing Cicinho and goalkeeper Rogerio Ceni were the three remaining players for this year's 4 top players in Latin America.

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