According to the International Federation of Football History & Statistics (IFFHS), Borhani was the 25th goal-scorer in the world.
The Iranian soccer player scored 21 goals in Iran's Premier League (IPL) in 2008-09 season.
Red Bull Salzburg's player, Marc Janko, tops the list by scoring 39 goals in 2009.
The IFFHS is an organization that chronicles the history of football. It was founded in Germany in 1984 at Leipzig, and is currently based at Bonn, Germany.
The World's best Top Division Goal Scorer 2009 are:
1. Marc Janko from Red Bull Salzburg with 39 goals
2. Diego Martin from ForlanClub Atlético de Madrid 32
3. Samuel Eto'o from FC Barcelona 30
4. Edinaldo Batista Libânio »Grafite« from VfL Wolfsburg 28
5. David Villa from Valencia CF 28
6. José Gustavo Sand from CA Lan?s 28
7. Erwin Hoffer from SK Rapid Wien 27
8. Kris Boyd from Glasgow Rangers FC 27
9. Edin Dzeko from VfL Wolfsburg 26
10. Hector Raul Mancilla from CD Toluca 25
11. Zlatan Ibrahimovic from FC Internazionale Milano 25
12. Sergio Luis Gardino da Silva »Serjio« from Doxa Katokopia 24
13. Diego Alberto Milito from FC Genoa 1893 24
14. Mario Gomez from VfB Stuttgart 24
15. Marco Di Vaio from FC Bologna 24
16. Andre-Pierre Gignac from Toulouse FC 24
17. Mounir El-Hamdaoui from AZ Alkmaar Maroc 23
18. Lionel Andres Messi from FC Barcelona 23
19. Esteban Oscar Fuertes from CA Colon Santa Fe 23
20. Stefan Maierhofer from SK Rapid Wien 23
21. Gastin Maximiliano Sangoy from Apollon Lemesos 22
22. Migen Memelli from SK Tirane 22
23. Luis Alberto Suarez from AFC Ajax Amsterdam 22
24. Gonzalo Gerardo Higuain from Real Madrid CF 22
25. Arash Borhani from Esteghlal FC Teheran 21
26. Christian Gimenez from Pachuca CF 21
27. Patrick Helmes from TuSV Leverkusen 21
28. Saleh Sadir Al-Sadoun from Al-Ahed FC 20
29. Peter Bajzat from Gyori ETO FC 20
30. Milan Baro? from Galatasaray SK Istanbul 20
31. Seydou Doumbia from BSC Young Boys Bern 20
32. Anderson Miguel da Silva »Nenê« from CD Nacional Madeira Funchal 20