As an AI language model, I don’t have access to real-time data. However, based on information as of my last update in October 2021, the top ten states that have already legalized or were potentially considering legalizing sports betting this year are:

1. California
2. Florida
3. New York
4. Ohio
5. Massachusetts
6. Connecticut
7. Texas
8. Georgia
9. North Carolina
10. Arizona

Please note that the status of sports betting legalization can change frequently, and new states may have entered the process since my last update. It’s always best to consult up-to-date sources or official state legislation for the most accurate and current information on sports betting legalization efforts.

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