How about the 10 best that didn't make it out.........sorta like Marvel Legend "alternates", etc..

My list would be boring for everyone.... #1 through #8 would be minimate related, #9 Neca Predator, and #10 Star Wars Black Series Boba Fett. Merry Holidays!

Here's my 10 favorite figures, no particular order:

MP Prowl/Smokescreen/Bluestreak
Transformers Generations Springer
Boba Fett, 6" Black series
Sandtrooper, 6" Black Series
Darth Maul, 6" Black Series
Hot Toys Black Widow
Dark Knight, Batman Unlimited
Jungle Encounter Dutch
MP Soundwave
WWE Elite 19 Shawn Michaels

Old favorites like ML and GI Joe didn't make the list. My favorite Joe item was the Tomahawk re-release, while ML didn't release any "must haves" for me, although I still bought most of them.
The surprise toy line was TMNT's Nick Toons. Quite an enjoyable line to collect. I like the pace of new releases and the figures actually have good distribution.

I'll bite. My list is based only on action figures which were released in the USA. These are my top 10 Favorite figures of the year.

10: Playmates TMNT Battle Shells Raphael
9: Mattel MOTUC Horde Troopers
8: Hasbro Transformers Metroplex
7: Playmates TMNT Shredder Mask-less
6: The Bridge Direct Hobbit 6" Azog
5: Hasbro G.I. Joe Ultimate Storm Shadow
4: Mattel Classic 1966 TV Series Batman and Robin
3: Neca 18" Pacific Rim Gipsy Danger
2: Hasbro Star Wars the Black Series 6" Boba Fett
1: Hasbro Masterpiece Soundwave

I was really taken with the Despicable Me 2 toys from McDonald's - I haven't thought up a full top ten list, but those would definitely be on it.

1. MP Soundwave (I love this figure so much, I bought the Takara & TRU versions)
2. Marvel Select Venom (I bought 3 just to display all 3 forms)
3. Robot Spirits Heavyarms (I bought 2 just to display both versions)
4. Marvel Minimates Commander Rogers
5. S.H. Figuarts Daft Punk (You can't buy 1 w/o the other. I've waited YEARS to own Daft Punk figures)
6. MP Prowl
7. S.H. MonsterArts Kiryu
8. Robot Spirits Mercurius & Vayeate (FINALLY they exist in figure form!)
9. Marvel Select Rhino
10. SW Black Boba Fett

Honorable Mentions:
Revoltech Evangelion Kai Gamma 02
DCC Arkham Origins Batman
Mattel Dark Knight Returns Batman

Line of the Year:
Marvel Minimates

I am anonymous above.

^^Ooh, I forgot about MS Rhino. I love the MS heavy hitters.

Thermal Vision Dutch. I don't have him yet, but that's another piece that wowed me in 2013.

I like this list.

Doh! I forgot the Tomahawk & HT Black Widow!

I am excluding the Mechawhales figure since I always find it cheap to include your own stuff in lists. Otherwise he would of course be my personal number one. Without him my list goes like this:

1 NA He-Man
2 Max Steel 11 inch turbo figure (though I am not sure if that came out this year or has been around longer in Latin America)
3 Neca Battle Damage Iron Man
4 Gentle Giant classic Luke Skywalker in X-Wing Gear
5 Rokkon
6 Horde Troopers
7 Masterpiece Soundwave
8 Neca Dutch Schaefer (The one with the brown jacket and the cigar)
9 Star Wars Black SDCC Boba Fett (Mostly because I love the Han Solo in Carbonite)
10 Ram Man

Some good fun choices, many the same as mine, and fun to read.
Here's mine, in no particular order:

MP-13 Masterpiece Soundwave and Condor
D-Arts Pokemon MewTwo
Marvel Heroic Age Iron Man
Sandtrooper, Star Wars 6" Black Series
S.H. Figuarts War Machine
NECA Warrior Alien
MP-17 Masterpiece Prowl
Boba Fett, Star Wars 6" Black series
Generations Transformers Waspinator
Mattel 1966 TV Series Batman

I'll play! I've slowed down with the posts & reviews since the Great Move, but here goes, no particular order:

-TRU Soundwave: The fact he came with all his original minions was a huge surprise. TRU selling the set for a fraction of the cost of the Takara/Tomy version was also welcome.

-DCUC Wally West Flash: Lackluster? Too little too late? I for one was more than happy to finally add my Flash to the display.

-Mattel Classic Batmobile: Huge and impressive to behold. Batman and Robin get an honorable mention for making a nice piece look even nicer.

-Play Arts Kai Arkham City Poison Ivy: I am very surprised at how much I like this figure. Not a huge fan of the character or her design, but the toy is top-notch. I wish Square Enix's females would turn out this solid every time, which was sadly not the case with Variant Wonder Woman.

-PAK DC Variants Batman: Aesthetically, this figure alone has a wow factor. Add in decent to great poseability and a few swap-able accessories and this Batman fan is pretty happy.

-DCUC 90's Aquaman: I know he isn't technically out yet, but the one I grabbed is a fantastic figure and makes the end of DCUC that much more bittersweet. This was the Aquaman I grew to love, and the fact mine has a flesh-colored shoulder disc for the armored arm doesn't bother me at all. Even the 'blowing/underwater' hair isn't an issue for me--it's really that nice of a figure.

-Retaliation Night Viper & Firefly (from 3-pack): I friggin' loved the Night Viper as a kid, and the modern re-do does not disappoint. The helmet and goggles (lense?) are perfect, and the accessory load-out is great- although I could've done with a better rifle (mine stole a custom AK-47 from the Shock Trooper). Firefly's bombs are insane, and his grenade launcher is long overdue for the character. Having stolen the 25th Firefly's backpack, this is now my perfect Firefly figure.

United Cutlery Orcrist: Not technically a toy, but I like my edged weaponry, even when all it's good for is looking cool. It's a unique design for a sword, and I love the designs WETA has done for Tolkien's world. Here's hoping they don't make me wait too long on the scabbard.

Well, that isn't ten, but you get the idea.

11: Mattel MOTUC Ram-Man
10: Mattel MOTUC Horde Troopers
9: Hasbro Transformers Metroplex
8: Playmates TMNT Shredder Mask-less
7: The Bridge Direct Hobbit 6" Azog
6: Hasbro G.I. Joe Ultimate Storm Shadow
5: Mattel Classic 1966 TV Series Batman and Robin
4: Marvel Select Venom
3: Neca 18" Pacific Rim Gipsy Danger
2: Hasbro Star Wars the Black Series 6" Boba Fett
1: Hasbro Masterpiece Soundwave

Here's my updated list. Forgot Venom came out this year.

Here's my list

10. SDCC 2013 Heroclix Shuma Gorath
9. Transformers Year of the Snake Omega Supreme
8. Transformers Botcon 2013 Rainmakers 3 pack
7. DC Club Infinite Earths 2013 Mallah and the Brain
6. Transformers Generations Rhinox
5. SDCC 2013 Marvel Legends Thunderbolts boxset
4. GI JOE Subscription Service Big Boa
3. MMC Hexatron (3rd Party Sixshot)
2. Transformers SDCC 2013 Masterpiece Soundwave giftset
1. Transformers SDCC 2013 Generations Metroplex