The term Football was used in the Victorian press to refer to both Association and Rugby, sometimes creating the impression that the differences in the codes were negligible and that the games retained a common flavour. In fact the South Wales and Yorkshire press, though reporting almost exclusively on the handling code, hardly ever used the word Rugby in their columns. So , when the Boy's Own Annual featured a picture spread of Leading Football Players both codes were represented. I've italicized the Rugby players.
1 P.M Walters (Old Carthusians, Oxford University & England)
2 D Drummond - the only Drummond I could identify as playing top class Association or Rugby in 1888 was George "Geordie" Drummond of Preston North End.
3 Sam Thompson (Preston North End & Scotland)
4 J.R Dewhurst (St.Thomas's Hospital & England)
5 Rawson Robertshaw (Bradford & England)
6 G.L Jeffery (Blackheath & England)
7 W.N 'Nuts' Cobbold (Old Carthusians, Cambridge University & England)
8 T.W Blenkiron (Old Carthusians, Cambridge University)
9 H Springmann (Liverpool & England)
10 E Wilkinson Bradford
11 A. E Stoddart (Blackheath, England & The British Isles)
12 A.M Walters (Old Carthusians, Cambridge University & England)
13 L Owen- I have been unable to identify this player. I can find no L Owen playing for any of the major Rugby teams listed in 1888 or thereabouts. Association players of the era included G. Owen of Bolton Wanderers. and the brothers Billy and George Owen of Chirk and Wales.
14 Fred Dewhurst (Preston North End & England)
15 John Forbes (Vale Of Leven, Blackburn Rovers & Scotland)
16 George Haworth (Accrington & England)
17 Patrick Hamilton Don-Wauchope (Fettes Lorettonian & Scotland)
18 John Goodall (Preston North End & England)
19 W.F Holms (Edinburgh Wanderers & Scotland)
20 H.B Tristram (Richmond & England)