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Mel Gibson sported one in Braveheart; Liam Neeson showed he’s man enough to wear one too. We’re talking about a kilt. It’s not just a skirt for guys — it’s rugged and handsome — and oh yeah, we get to see a little more of our favorite guys exposed. Here for your enjoyment, the 40 celebrities who would look great in kilts:

40. Keith Urban

This country crooner is way too handsome to leave off the list. It’s only fair that we get a peek at what Nicole Kidman’s looking at.

39. Clive Owen

He’s a phenomenal actor and he’s hot… uh… sorry, just daydreaming about seeing more of the fine Clive Owen.

38. Scott Speedman

The Felicity and Underworld star has the chiseled good looks that would look oh-so-fine with tartan clothing.

37. Dennis Quaid

As far as older guys go, Dennis Quaid has got it goin’ on. And we want more!

36. Daniel Craig

The new James Bond gets our vote for the Brit most likely to rock a kilt.

35. Viggo Mortensen

Viggo captivated us in The Lord of the Rings trilogy as Aragorn. Sigh.

34. Wentworth Miller

He’s the sexy Prison Break actor with the intense eyes. Let’s have a peek at those hot legs, huh?

33. Rob Lowe

The best looking guy on high def TV, thanks to his role on Brothers & Sisters… bring on the high-def legs!

32. Denzel Washington

Oh my, Denzel is one Hollywood hottie who gets better (and better) with age.

30 & 31. Mathew Fox & Eric Bana

Okay, we’ve seen plenty of Eric Bana’s legs in Troy and we liked it – this gorgeous Aussie is built for short skirts. We put him together with the Lost doc with the smoldering good looks. Naturally he’d make our list.

29. Aaron Eckhart

He’s shared the big screen with some of the sexiest leading ladies, but we think Aaron Eckhart needs a little more leg exposure.

28. Gerard Butler

Did you see him in 300? Do we need to say more?

27. Eric Dane

We’ve seen Dr. McSteamy in a towel and enjoyed every second – a kilt isn’t that much of a stretch.

26. Taylor Kitsch

Taylor’s burning up the small screen in tight football pants every week on Friday Night Lights… a kilt would suit the sexy actor just fine.

25. Harrison Ford

With the premiere of Indiana Jones and the Kingdom of the Crystal Skull on the way, we had to mention foxy Harrison Ford. Who says you can’t age gracefully?

24. Tom Welling

Superman in a kilt? Yes, please.

23. Josh Duhamel

Hey, if we have to see so much of Fergie, it’s only fair that Josh Duhamel show a little skin too.

22. Ewan McGregor

Duh, he’s Scottish. It’s only natural.

21. John Krasinski

Who wouldn’t love to see a little more of the wise cracking Office star?

20. Will Smith

The Fresh Prince turned movie star has got the long legs to pull off a fetching kilt.

19. Brad Pitt

After seeing Brad Pitt rock a skirt as Achilles in “Troy,” we’d love to see those legs again.

18. Orlando Bloom

We have a feeling Orlando Bloom in a kilt would have a lot of tongues wagging.

17. Matthew McConaughey

He’s shirtless all the time anyway… why not lose the pants too?

16. Justin Timberlake

Can JT bring sexy back to the Scottish skirt?

15. Conan O’Brien/Jon Stewart (tie)

Somehow we think that Conan O’Brien and Jon Stewart would make a big joke out of sporting a kilt, so bring on the Celebrity Kilt Fight!

14. Patrick Dempsey

Dr. McDreamy could take his dreaminess to the next level by showing us a little leg.

13. Josh Holloway

We’re not sure how a kilt would fit into the “Lost” island mystique (then again, it’s not any stranger than other mysteries of the island) — we just know Holloway would be hot.

12. Zac Efron

Teen heartthrob meets Scottish tartan. Zac Efron would definitely have girls drooling if he showed his hot legs.

11. Jake Gyllenhaal

Gyllenhaal showed us he has what it takes to wear a dress when he hosted Saturday Night Live (remember that opening monologue a la Dreamgirls?). A kilt is the next step for this Hollywood hunk.

10. George Clooney

He’s a U.N. Ambassador… how about a great kilt to make him the ambassador of hotness?

9. Johnny Depp

Do we need a reason to see more of Johnny Depp? Get sexy Depp in a kilt… quick!

8. David Duchovny

Never one to shy away from nudity (and who can complain, really?), it’d be sweet to see Duchovny cover up in a kilt and leave a little something to the imagination.

7. Matt Damon

Hey, Sarah Silverman f**ked him in that now famous video clip, so let’s see those legs, Matty!

6. Taye Diggs

Uh, yeah. This one’s a no-brainer.

5. Ryan Reynolds

Buff, gorgeous… it only makes sense to see even more of Ryan Reynolds.

4. Chace Crawford

This Gossip Girl hottie is prime kilt material, don’tcha think?

3. David Beckham

We see Becks in his soccer gear all the time anyway, so why not show off those legs in a sweet kilt? Even Posh may find it fashionable.

2. Christian Bale

He’s friggin’ batman. Need we say more?

1. Stephen Colbert

Come on – is there nothing Colbert can’t do? We need to see more of Colbert! Plus there’s nothing like a Frenchman in a kilt.

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