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Oddschanger placed the 52-year-old former midfielder top of the list, saying his "record is better than anyone else's and, therefore, is easily [the] pick for the best-ever penalty taker."
The website pointed towards the fact that Le Tissier only missed one penalty out of his 48 attempts from the spot-kick.
Finishing behind Le Tissier was Premier League legend Alan Shearer, who also excelled from the spot-kick.
The Premier League's all-time record scorer found the back of the net an impressive 57 times from penalties, only failing to score on 10 occasions.
Joining Le Tissier and Shearer in the top three is Rickie Lambert as the former Southampton striker boasted a brilliant spot-kick record.
According to Oddschanger, the 39-year-old former England international took 50 penalties in his career and only missed three times.
The website added: "So whilst he spent much of his career outside of the Premier League, don't forget how good this man [Lambert] was from 12 yards."
Juventus superstar Ronaldo finished in fourth place, while Barcelona captain Messi surprisingly came 10th on the list.
Oddschanger said that while some fans might believe that Messi is the "GOAT," they added that "there are many other reliable men on this list."
Posted below are Oddschanger's 10 best penalty-kick takers in the history of football.
10. Lionel Messi
9. Mario Balotelli
8. Alessandro Del Piero
7. Steven Gerrard
6. Frank Lampard
5. Graham Alexander
4. Cristiano Ronaldo
3. Rickie Lambert
2. Alan Shearer
1. Matt Le Tissier
Oddschanger's honourable mentions: Mark Noble, James Milner, Michael Ballack, Eric Cantona, Wayne Rooney, Harry Kane, Gary McAllister, Gerd Muller, Ronaldinho, Luka Milivojevic, Antonin Panenka and Rogerio Ceni.
Featured Image Credit: PA
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