A.O. Scott's picks, in order of preference:

LETTERS FROM IWO JIMA
PAN'S LABYRINTH
L'ENFANT (THE CHILD)
DAYS OF GLORY
LITTLE MISS SUNSHINE
THREE TIMES
51 BIRCH ST
VOLVER
LITTLE CHILDREN
A PRAIRIE HOME COMPANION

...with 11 films tie for 11th place:
THE AURA
CHILDREN OF MEN
THE DEATH OF MR. LAZARESCU
FAST FOOD NATION
FLAGS OF OUR FATHERS
HALF NELSON
IRAQ IN FRAGMENTS
MARIE ANTOINETTE
OUR BRAND IS CRISIS
THE QUEEN
TRISTRAM SHANDY

And below is Stephen Holden's list:
BABEL
PAN'S LABYRINTH
HEADING SOUTH
THE QUEEN
LETTERS FROM IWO JIMA
UNITED 93
THE DEATH OF MR. LAZARESCU
VOLVER
A PRAIRIE HOME COMPANION
LITTLE MISS SUNSHINE

...with two more of our films gaining honorable mention:
BORAT, THE DEPARTED, DREAMGIRLS, THE HISTORY BOYS, LITTLE CHILDREN, NOTES ON A SCANDAL