(edited to include 17)
Because I can't pick just 10.. here are my top 15 records of 2007, in sort-of order...

Dinosaur Jr - Beyond
Spoon - Ga Ga Ga Ga Ga
Maritime - Heresy and the Hotel Choir
Sundowner - Four One Five Two
Modest Mouse - We Were Dead Before the Ship Even Sank
Les Savy Fav - Let's Stay Friends
For Science - Tomorrow's Just Another Day
Ergs - Upstairs / Downstairs
Kenneth Ishak - Silver Lightning From a Black Sky
Ben Weasel - These Ones Are Bitter
Dead Mechanical - Medium Noise
Radiohead - In Rainbows
Art Brut - It's a Bit Complicated
Hot Rod Circuit - The Underground is a Dying Breed (because i'm a fat, awkward 13 year old girl)
The Unlovables - Heartsickle
Caribou - Andorra (recent find for me, but one i'm thinking will hold up as one of the best of 2007 down the road)
Eric Bachman - To The Races