Tuesday, February 26, 2008 at 06:00PM

40. Keith Urban

39. Clive Owen

38. Scott Speedman

37. Dennis Quaid

36. Daniel Craig

35. Viggo Mortensen

34. Wentworth Miller

33. Rob Lowe

32. Denzel Washington

30 & 31. Mathew Fox & Eric Bana

29. Aaron Eckhart

28. Gerard Butler

27. Eric Dane

26. Taylor Kitsch

25. Harrison Ford

24. Tom Welling

23. Josh Duhamel

22. Ewan McGregor

21. John Krasinski

20. Will Smith

19. Brad Pitt

18. Orlando Bloom

17. Matthew McConaughey

16. Justin Timberlake

15. Conan O’Brien/Jon Stewart (tie)

14. Patrick Dempsey

13. Josh Holloway

12. Zac Efron

11. Jake Gyllenhaal

10. George Clooney

9. Johnny Depp

8. David Duchovny

7. Matt Damon

6. Taye Diggs

5. Ryan Reynolds

4. Chace Crawford

3. David Beckham

2. Christian Bale

1. Stephen Colbert

Mel Gibson sported one in Braveheart; Liam Neeson showed he’s man enough to wear one too. We’re talking about a kilt. It’s not just a skirt for guys — it’s rugged and handsome — and oh yeah, we get to see a little more of our favorite guys exposed. Here for your enjoyment, the 40 celebrities who would look great in kilts:This country crooner is way too handsome to leave off the list. It’s only fair that we get a peek at what Nicole Kidman’s looking at.He’s a phenomenal actor and he’s hot… uh… sorry, just daydreaming about seeing more of the fine Clive Owen.The Felicity and Underworld star has the chiseled good looks that would look oh-so-fine with tartan clothing.As far as older guys go, Dennis Quaid has got it goin’ on. And we want more!The new James Bond gets our vote for the Brit most likely to rock a kilt.Viggo captivated us in The Lord of the Rings trilogy as Aragorn. Sigh.He’s the sexy Prison Break actor with the intense eyes. Let’s have a peek at those hot legs, huh?The best looking guy on high def TV, thanks to his role on Brothers & Sisters… bring on the high-def legs!Oh my, Denzel is one Hollywood hottie who gets better (and better) with age.Okay, we’ve seen plenty of Eric Bana’s legs in Troy and we liked it – this gorgeous Aussie is built for short skirts. We put him together with the Lost doc with the smoldering good looks. Naturally he’d make our list.He’s shared the big screen with some of the sexiest leading ladies, but we think Aaron Eckhart needs a little more leg exposure.Did you see him in 300? Do we need to say more?We’ve seen Dr. McSteamy in a towel and enjoyed every second – a kilt isn’t that much of a stretch.Taylor’s burning up the small screen in tight football pants every week on Friday Night Lights… a kilt would suit the sexy actor just fine.With the premiere of Indiana Jones and the Kingdom of the Crystal Skull on the way, we had to mention foxy Harrison Ford. Who says you can’t age gracefully?Superman in a kilt? Yes, please.Hey, if we have to see so much of Fergie, it’s only fair that Josh Duhamel show a little skin too.Duh, he’s Scottish. It’s only natural.Who wouldn’t love to see a little more of the wise cracking Office star?The Fresh Prince turned movie star has got the long legs to pull off a fetching kilt.After seeing Brad Pitt rock a skirt as Achilles in “Troy,” we’d love to see those legs again.We have a feeling Orlando Bloom in a kilt would have a lot of tongues wagging.He’s shirtless all the time anyway… why not lose the pants too?Can JT bring sexy back to the Scottish skirt?Somehow we think that Conan O’Brien and Jon Stewart would make a big joke out of sporting a kilt, so bring on the Celebrity Kilt Fight!Dr. McDreamy could take his dreaminess to the next level by showing us a little leg.We’re not sure how a kilt would fit into the “Lost” island mystique (then again, it’s not any stranger than other mysteries of the island) — we just know Holloway would be hot.Teen heartthrob meets Scottish tartan. Zac Efron would definitely have girls drooling if he showed his hot legs.Gyllenhaal showed us he has what it takes to wear a dress when he hosted Saturday Night Live (remember that opening monologue a la Dreamgirls?). A kilt is the next step for this Hollywood hunk.He’s a U.N. Ambassador… how about a great kilt to make him the ambassador of hotness?Do we need a reason to see more of Johnny Depp? Get sexy Depp in a kilt… quick!Never one to shy away from nudity (and who can complain, really?), it’d be sweet to see Duchovny cover up in a kilt and leave a little something to the imagination.Hey, Sarah Silverman f**ked him in that now famous video clip, so let’s see those legs, Matty!Uh, yeah. This one’s a no-brainer.Buff, gorgeous… it only makes sense to see even more of Ryan Reynolds.This Gossip Girl hottie is prime kilt material, don’tcha think?We see Becks in his soccer gear all the time anyway, so why not show off those legs in a sweet kilt? Even Posh may find it fashionable.He’s friggin’ batman. Need we say more?Come on – is there nothing Colbert can’t do? We need to see more of Colbert! Plus there’s nothing like a Frenchman in a kilt.





