McConaughey, whose screen credits include “We Are Marshall,” “Failure to Launch” and “Sahara,” has high standards when it comes to the ladies.

“What I look for in a woman is what I love to call the `two Hs’ — hotness and humor,” he says. “But to be honest, a woman with a good sense of humor is always hot.”

The magazine also names “sexy and sizzling” bachelors such as Adrian Grenier, Zach Braff,
Justin Timberlake, Ryan Reynolds, Ludacris and Apolo Ohno.

David Spade, who starred on the “Just Shoot Me!” television series, also makes the cut.
[Source]

Jessica Biel – Most Athletic
“She’s got the entire package.”
Jessica told L&S that she likes to mix it up to avoid workout boredom at the gym.

Kate Hudson – Leanest Legs
“Those S Factor strip aerobics classes are paying off in stripes.”
Pole dancing and plenty of water keep Kate looking so good.

Jessica Alba – Shapeliest Shoulders
“She looks fantastic.”
Fitness pro Ramona Braganza tell L&S that Jessica likes to work her shoulders and back.

Matthew McConaughey – Perfect Pecs
“That hot body doesn’t just come from surfing.”
Matt isn’t a gym rat and says he does serious exercise outside – where there is no dress code – every day.

Tara Reid – Most Improved
“Who cares if Taradise didn’t make it – she’s looking lovely in paradise.”
Tara admits to having a little help – she had her botched belly smoothed after bad liposuction.

Lindsay Lohan – Hottest in Hollywood
“Looks like dancing at the cubs has actually done Lindsay some good.”
LiLo starts her day with a dose of vitamins, flaxseed and iron pills.

Vanessa Minnillo and Nick Lachey – Hottest Couple
“It must’ve been 98 degrees out there because they both look so hot.”
This couple does really workout together – they motivate and encourage each other.

Mario Lopez – Most Chiseled Six-Pack
“That’s one hot body mixing with some cool waves.”
Mario added boxing to his routine, so his ab work consists of more than just crunches.

Kate Bosworth – Sleekest Frame
“She’d definitely crush and beach-body competition.”
It is really great to see her looking healthy again.

Heidi Montag – Healthiest Curves
“Blond and bodacious, she belongs on the beach.”
Rumor has it that Heidi recently upped her cup size with implants, but the rest of her looks au natural.
[Source]

Party girl Hilton, nicknamed The Social Secretary by the US magazine, comes in second, while Irish wildman Colin Farell’s rehab stint last Christmas (05) hasn’t kept him from enjoying life in 2006 – he makes the list at number three. Noticeable absences are the other members of Hilton’s new party trio, Lindsay Lohan and Britney Spears, although Spears’ estranged husband Kevin Federline does make the grade at number nine.

The top 10 party animals are:

1. MATTHEW MCCONAUGHEY
2. PARIS HILTON
3. COLIN FARRELL
4. WILMER VALDERRAMA
5. MICHELLE RODRIGUEZ
6. STEVE-O
7. CARMEN ELECTRA
8. KEVIN FEDERLINE
9. SIENNA MILLER
10. SEAN COMBS.

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