Showbiz
Rex Features
The animal rights activist, who is in the middle of a divorce battle with Sir Paul McCartney, is currently ranked 95th.
Mills is ahead of Paris Hilton, Gwen Stefani and Kirsten Dunst on the list.
FHM deputy editor Chris Bell told the Daily Star: "Heather Mills has always been vilified as a gold-digger with a dubious past.
"But with her pin-sharp power suits and model good looks, thousands of FHM readers have realised she's about to become the world's most eligible - and richest - single woman."
Favourites to win this year's poll are Girls Aloud singer Cheryl Cole and last year's winner Jessica Alba.
More: Heather Mills, Showbiz
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