Claim: Argentinian Lionel Messi plays soccer professionally.

In top-level association football , 27 players have scored 500 or more goals over the course of their career , according to research by the Rec.Sport.Soccer Statistics Foundation . Only players who were active in top division football for all or most of their careers are considered . The ranking below takes into account goals scored in official matches played with national teams at all age levels and clubs in all divisions .