The 3,000 journalists who are members of the Union of Sports Journalists in France were invited to vote between November 24 and December 31.
Benzema, 35, winner of the Ballon d'Or, notably carried Real Madrid to their 14th Champions League before forfeiting the World Cup in Qatar due to injury.
Kylian Mbappé finishes 2nd on the list.
The 29-year-old Garcia rose from No. 75 in the world before the US tour to finish the year at No. 4 in the WTA, winning the WTA 1000 tournament in Cincinnati and reaching the semi-finals of the US Open before to win the end-of-season Masters in Fort Worth (Texas).
The cyclist Pauline Ferrand-Prevost is 2nd.
Basketball player Victor Wembanyama is voted hope of the year, skier Arthur Bauchet wins the disabled sportsman's trophy.
The XV of France is acclaimed in the category "team of the year" and its coach Fabien Galthié as "coach of the year".
© 2023 AFP