The actress was named clear favourite by the magazine. Scarlett saw off competition from the likes of Angelina Jolie, Beyonce and Jessica Alba.
The magazine writes: "Scarlett Johansson is the apex of beauty and sensuality - from her porcelain skin to her fully feminine figure to her mysterious charisma, which is at once palpable and indefinable."
While Playboy make it clear that Scarlett is their No1 babe, the other 24 babes are listed in no particular order.
Names to make it onto the list include Paris Hiton, Jennifer Lopez, Pamela Anderson and Lindsay Lohan.