Osimhen finished 8th last year after he helped the Serie A club win the title.
Nwankwo Kanu is in second place after he ranked 11th in the 1996 Ballon d’Or.
Atalanta winger Ademola Lookman finished 14th in the 2024 Ballon d’Or rankings on Monday night.
This means he is the third-highest-ranked Nigerian player in the history of the awards.
Victor Osimhen, who is on loan at Galatasaray from Napoli, remains the highest-ranked.
Highest-ranked Nigerians in Ballon d’Or history:
Victor Osimhen – 8th
Nwankwo Kanu – 11th
Ademola Lookman – 14th
Finidi George – 21st
Nwankwo Kanu – 23rd
Victor Ikpeba – 32nd