In top-level association football competitions, 26 players have scored 500 or more goals in both club and international football, according to research by the IFFHS, first published in 2007. Taking into account competitions of all levels, 83 players have reached the milestone, according to the RSSSF. FIFA, the international governing body of football, has never released a list detailing the highest goalscorers and does not keep official records. It is challenging for statisticians and media to agree on which goals should be counted, with debate over whether to include those scored in friendlies, regional competitions, and even matches taking place during wartime. Hungarian Imre Schlosser is generally recognised as the first to reach the 500-goal mark, doing so in 1927 shortly before his retirement. Nine players have accomplished the feat at a single club: Josef Bican, Jimmy Jones (Glenavon), Jimmy McGrory (Celtic), Joe Bambrick (Linfield), Lionel Messi (Barcelona), Gerd Müller, Pelé (Santos), Fernando Peyroteo, and Uwe Seeler (Hamburg). Of these nine, Messi scored the most, with 672 goals between his debut in 2004 and his departure in 2021.