Former West Ham boss David Moyes was one of six Uefa technical observers to pick a top-ten, which had Ronaldo’s overhead kick against Juventus at the top of the pile.
Bale also scored a spectacular overhead to swing this year’s final in Real Madrid‘s favour, before adding a second that clinched a 3-1 win over Liverpool.
But Welshman Bale has lost out to his team-mate, with both players netting two goals that featured on the list.
Juventus striker Gonzalo Higuain was adjudged to have scored the third-best goal for his strike against Tottenham in the last 16.
Moyes was part of a panel that included Latvia boss Mixu Paatelainen, former Roma and Inter Milan defender Christian Civu, ex-Poland boss Jerzy Engel, legendary ex-Werder Bremen player and manager Thomas Schaaf, plus former Danish coach Peter Rudbaek.
Uefa's top 10 Champions League goals 2017-18
1 Cristiano Ronaldo (Juventus 0-3 Real Madrid) – quarter-finals, 03/04/2018
Uefa technical observers say: An extraordinary display of technique and athleticism.
2 Gareth Bale (Liverpool 1-3 Real Madrid) – final, 26/05/2018
Uefa technical observers say: The crucial goal to make it 2-1 in the final, another brilliant acrobatic finish.
3 Gonzalo Higuain (Juventus 2-2 Tottenham) – round of 16, 13/02/2018
Uefa technical observers say: Made the finish to this pre-planned free-kick look easy; it was anything but.
4 Antoine Griezmann (Atletico 2-0 Roma) – group stage, 22/11/2017
Uefa technical observers say: Another fabulous bicycle kick.
5 Edin Dzeko (Chelsea 3-3 Roma) – group stage, 18/10/2017
Uefa technical observers say: A superb lofted through pass and an even better volleyed finish.
6 Gareth Bale (Dortmund 1-3 Real Madrid) – group stage, 26/09/2017
Uefa technical observers say: Excellent technical side-footed volleyed effort.
7 Fred (Shakhtar 2-1 Roma) – round of 16, 21/02/2018
Uefa technical observers say: Perfectly precise free-kick to complete comeback.
8 Kevin De Bruyne (Manchester City 2-0 Shakhtar) – group stage, 26/09/2017
Uefa technical observers say: Great long-range shot.
9 Lorenzo Insigne (Napoli 3-0 Shakhtar) – group stage, 21/11/2017
Uefa technical observers say: Wonderful finish from distance.
10 Cristiano Ronaldo (Real Madrid 3-2 Dortmund) – group stage, 06/12/2017
Uefa technical observers say: Powerful curling shot with little back-lift.
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The same six men named Bale as man of the match for his two-goal display in Kiev.
But despite his game-changing contribution, Bale cast doubt over his Real future after the match by insisting he wants to play every week.
Manchester United are the early frontrunners to sign Bale, 28, on a five-year deal would cost them an incredible £349million.
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Real would want close to £200m for the player, but an offer closer to £180m could be enough.
Bale would not want to take a pay cut regardless of the breakdown of his relationship with Zinedine Zidane at the Bernabeu.
An £85million arrival from Tottenham in 2013, Bale signed a new £650,000-a-week contract – before tax – in 2016. He is now tied to Real until 2022.
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