After Golf Digest's rankings of the top 100 golfers in music (December 2006) and the top 100 in Hollywood (December 2005), we present the best and -- in some cases -- most notable golfers from the world of sports. Handicaps were determined in a number of ways, but our first reference was the U.S. Golf Association's Golf Handicap and Information Network. Additionally, we relied upon information from state associations, the athletes, pros at their clubs and friends who have played with them. Handicaps without decimal points are unofficial estimates.