The Prime Minister took the top spot in last year's ranking of the 100 Most Powerful Men.

This year, he resides one place below the Conservative leader, who tops the list.

Mr Cameron, 41, has moved up from 17th position in 2007 because of his "ability to influence".

Mr Brown, 56, is now one place above media magnate James Murdoch followed by Bank of England governor Mervyn King.

GQ magazine, which put together the list, writes that "Cameron has stayed on the front foot" since promising to slash inheritance tax and stamp duty.

It says: "It is Brown's responses to the Tories' initiatives that are the real driving force behind current Government policy-making."

Tesco chief executive Sir Terry Leahy is fifth in the list, followed by BBC director general Mark Thompson.

Newcomers in the top 100 include graffiti artist Banksy (86), Scottish tennis player Andy Murray (87), Scotland's First Minister Alex Salmond (89) and actor Sir Ian McKellen (98).

The list appears in the March issue of GQ, from February 7.