NEW YORK (AP) _ Takeover speculator Ivan F. Boesky is Wall Street's top individual money maker, having earned about $100 million last year, according to estimates released Thursday by Financial World magazine.

Boesky is chief executive of a limited partnership that bears his name, and he is perhaps Wall Street's best-known ''risk abritrager'' - someone who speculates in stocks of companies that are involved, or rumored to be involved, in takeover attempts.

Financial World, in a story for its July 22 editions, compiled a list of what it believes were the top 100 money makers on Wall Street in 1985.

The magazine said it based its estimates largely on research of proxy materials and other filings with the Securities and Exchange Commission and on interviews with the candidates' peers, competitors, friends and other Wall Street sources.

Financial World said it attempted to contact each candidate directly, but that a majority refused to cooperate.

Here is a list of the top 10 Wall Street earners in 1985 according to the magazine, followed by their positions and estimated income:

-Ivan F. Boesky, chief executive of Ivan F. Boesky & Co. L.P., $100 million.

-George Soros, president of Soros Fund Management, $93.5 million.

-Michael Milken, senior vice president of Drexel Burnham Lambert Inc., $50 million.

-Jerome Kohlberg, Henry Kravis and George Roberts, all general partners of Kohlberg Kravis Roberts & Co., $50 million each.

-Jeffrey Tarr, managing partner of Junction Partners, $30 million to $40 million.

-Robert Wilson, owner of Robert Wilson Associates, $30 million.

-Asher Edelman, general partner of Plaza Securities, $25 million to $30 million.

-John Mulheren, general partner of Jamie Securities, $25 million.

-Morton Davis, chairman and president of D.H. Blair & Co., $25 million.

-Michael Steinhardt, managing partner of Steinhardt Partners, $20 million to $25 million for the year ended Sept. 30, 1985.