"To score 38 goals in a season - so far - is an astonishing feat for a winger," said FWA chairman Paul Hetherington.
"He did not exactly get 100% of the vote, but from the moment voting started he moved to the front and stayed there.
"Given his age, he has the potential and ability to dominate this award for years in an unprecedented way."
PREVIOUS PLAYERS OF THE YEAR
C Ronaldo (Man Utd) - 2007
Thierry Henry (Arsenal) - 2006
Frank Lampard (Chelsea) - 2005
Thierry Henry (Arsenal) - 2004
Thierry Henry (Arsenal) - 2003
Robert Pires (Arsenal) - 2002
T Sheringham (Man Utd) - 2001
Roy Keane (Man Utd) - 2000
Ronaldo has been in inspirational form for United, who are on course for a Premier League and Champions League double, with only Chelsea challenging them on both fronts.
United are top of the league table from the Blues on goal difference with two matches remaining.
And the sides will also meet in the Champions League final in Moscow on 21 May.
Blackpool winger Stanley Matthews won the first Footballer of the Year award in 1948.
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