The issue hits newsstands Friday, but staff writer Ericka Souter came to The Early Show to give a sneak peak of some of the stars featured, including cover-guy Matthew McConaughey. He was voted the No. 1 bachelor of 2007.
"It is a tough job," Souter told new Early Show co-anchor Maggie Rodriguez. "I hate it every year when it comes around. No, we actually love it. We compile a massive list of sexy, single, available men. And it takes a little something extra to make that top list."
McConaughey is special and Souter said that people can't get enough of him because he always looks like he's having a great time.
"As his mom says, even since high school, girls have loved that butt," she said.
The Princes of Windsor, Harry and William, are also on the list and Souter said they have really come into their own in recent years.
There is also a special place on the list for musicians. Last year "American Idol" winner Taylor Hicks was on the cover. This year Blake Lewis, the beat-boxing runner up, is included in the issue.
"'American idol' fans loved him," Souter said. "He's really fun. He's not the kind of guy that will ask for your number at the bar but he's the kind of guy that will serenade you. We just love that."
Justin Timberlake is People's sexy music man and Souter says his lyrics indicate what kind of a guy he is: charming, romantic and not afraid of commitment. He may not be classically handsome, but Souter said he is "good looking in every way, shape form."
"Brokeback Mountain" star Jake Gyllenhaal is People's movie star next door because he's sweet, sensitive and loves spending time with his niece, Ramona.
"He loves cooking. What is not to like?" Souter said.
The issue also includes "Entourage" stars Adrian Grenier and Kevin Connolly, but ironically, neither one is high maintenance. In real life, Souter said Grenier lives the simple life and wouldn't be caught at the latest night spot. He is looking for an environmentally conscious woman. Connolly would rather stay home and watch a classic like "Casablanca" or "Citizen Kane."
The magazine also includes comedian Dane Cook, who revealed that he's not a partier and has never taken a drink. Cook told People that any girlfriend of his has to be prepared to have her life advertised on his comic tour, even the bad.
Check out the article on People.com.