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1. Peyton Manning: Yes above Brady. Manning has great seasons even when he has a down year, and although Tom Brady was breaking records last season I still think Peyton is the better player.

2. Tom Brady: Is it an injustice to have Brady #2? Perhaps after breaking the NFL passing touchdown record last year. but there’s no doubt that the guy is a flat out winner.

3. Ladanian Tomlinson: LT is still the NFL’s best running back but AP is catching him fast. Regardless who’s making the list everyone has to at least have him in the top five.

4. Bob Sanders: Sanders is the NFL’s best defensive player. He has made Indianapolis one of the NFL’s best defenses after they struggled for years on that side of the ball.

5. Randy Moss: Did you see what this guy accomplished this year? To me it just showed how bad the Oakland Raiders passing game is. Moss is easily the NFL’s best wide receiver.

6. DeMarcus Ware: Ware does it all for the Cowboys on defense. He pretty much runs the defense and he is still learning, that’s the scary thing.

7. Terrell Owens: Back to back Dallas Cowboys. He completely changes defensive gameplans. Even with all the Cowboys’ weapons he is what makes their offense run smoothly.

8. Champ Bailey: The NFL’s best cornerback, even at age 30. He hasn’t lost a step at all, which is impressive. When he is on the field quarterbacks stay away from throwing at him.

9. Adrian Peterson: This guy had more rushing yards in a single game (296) then any player in NFL history, he has to be in the top 10. I’m not sure if he has a Sophomore slump ahead of him or not (with that passing game he probably will), but you’ve got to love how he plays the game. He does it all.

10. Walter Jones: I have for a long time thought that Jones deserves a lot more credit than he gets. Shaun Alexander’s record breaking season a few years back is all due to Jones run blocking skills.

11. Steve Smith: Another guy that completely affects defenses gameplans. When he is on the field he is as dangerous as anyone in the NFL.

12. Jared Allen: He led the NFL in sacks last season and now he’s playing for Minnesota after KC traded him before the draft. Great news for Vikings fans.

13. Antonio Gates: Easily the NFL’s best tight end. He makes defenses pay all the time with matchup problems and his pass catching threat is what really makes San Diego’s offense go.

14. Brian Westbrook: This guy will do anything to win a football game. Catch passes. Run the ball 25 times. I wish I could have 11 of him on the field every time I picked a team.

15. Dwight Freeney: He always forces offensive lines to double team him, allowing Indianapolis’ defense to be aggressive when they need to. He really doesn’t get enough credit.

16. Ed Reed: If I could pick one safety in the league to make a big play at a moment where I needed a big play I’d take Reed in a heartbeat. The kid has a knack at making big plays.

17. Reggie Wayne: He easily became the NFL’s most under appreciated receiver last season when Marvin Harrison went down and the Colts offense never lost a beat.

18. Albert Haynesworth: He’s the best defensive tackle in the league. He was having a great season last year before he got injured.

19. Shawne Merriman: This guy is one of the best linebackers in the league, no doubt. He makes big plays and seldom misses a tackle. He’s been running San Diego’s defense since the day he was drated.

20. Mario Williams: Take that Mario Williams haters! Thought the Texans made the wrong move taking him over Reggie Bush? Everyone did. Well everyone was wrong.