1. The American People
The American People
Amount Owed: $4.7 trillion (2010)

2. China
China
Amount Owed: $884 billion (2010); $1.1 trillion (2011)

3. Japan
Japan
Amount Owed: $865 billion (2010); $914 billion (2011)

4. United Kingdom
United Kingdom
Amount Owed: $459 billion (2010) ; $346 billion (2011)

5. Ireland
Ireland
Amount Owed: $197 billion (2010); $346 billion (2011)

6. Brazil
Brazil
Amount Owed: $165 billion (2010); $211 billion (2011)

7. Russia
Russia
Amount Owed: $176 billion (2010) ; $115 billion (2011)

8. Switzerland
Switzerland
Amount Owed: $112 billion (2010) ; $108 billion (2011)

9. Canada
Canada
Amount Owed: $43 billion (2010) ; $90.7 billion (2011)

10. Germany
Germany
Amount Owed: $55 billion (2010) ; $61 billion (2011)
 
 
Source :- http://worldtoptenthings.blogspot.in/2012/04/top-10-countries-us-owes-money-to.html

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