NOTE: Loyal reader SBakerTheTouchdownMaker initially posted this in the 'Diaries' section. It's a great conversation piece, so let's hear your thoughts. I'll check in later with my own thoughts.

I stumbled upon this list of the top 32 NFL Quarterbacks (projected starters) for the upcoming 2007 season. This list was based on how each player would perform during the '07 season.

Here's a link: http://fannation.com/blogs/post/14552

And here's the actual list:
1 Peyton Manning
2 Tom Brady
3 Carson Palmer
4 Drew Brees
5 Philip Rivers
6 Donovan McNabb
7 Ben Roethlisberger
8 Marc Bulger
9 Matt Hasselbeck
10 Michael Vick
11 Tony Romo
12 Matt Leinart
13 Jay Cutler
14 Vince Young
15 Brett Favre
16 Steve McNair
17 Alex Smith
18 Jeff Garcia
19 Jake Delhomme
20 Chad Pennington
21 Jon Kitna
22 ELI MANNING
23 Damon Huard
24 Trent Green (assuming he's a Dolphin)
25 Jason Campbell
26 Rex Grossman
27 Byron Leftwich
28 J.P. Losman
29 Matt Schaub
30 Josh McCown
31 Tarvaris Jackson
32 Charlie Frye

It says this list is the top 32 QBs (best numbers) at the end of the 2007 season. So I'm assuming this is alot similar to fantasy value.

Major non-Giants-related gripes:

1. Rivers #5 is too high. I'd put him in the top 10 but in the 8-10 range.
   
2. A healthy McNabb should definitely be in the top 5. No question. Especially with Westbrook coming off a career year.
   
3. Roethlisberger #7 (23!! picks)? Not only is that way too high but ahead of Bulger (4300 yards, 23 TD/8 INT in '06)? What a complete joke.
   
4. Vick is closer to #20 than he is to #10. When is everyone going to learn that he just isn't very good? Easily the most overrated player in all of sports (even curling).
   
5. Cutler #13? Um, yeah ok. Ahead of Vince and Favre? Jesus. That's a major, major stretch.
   
6. True when Grossman is bad, he's really bad. But c'mon, there aren't 25 better quarterbacks than Rex. He threw for 3200 yards and 23 TDs last year. I know, lots of picks and fumbles but regardless I'd put him in the top 20, mostly because his team will likely win the division so his numbers won't be awful.
   
7. Schaub will be better than #29. That kid has worlds more talent than Leftwich, Losman, Campbell and some of the other stiffs ahead of him. Plus, Andre Johnson is great and Ahman Green quietly had a good year last year. And no, I don't care that the Texans blow and he's going to get sacked like 600 times.

Eli gripes:

1. Jon Kitna ahead of Eli? Come on. That's just horrible. I don't even really know what to say. Even with Detroit using a 1st round pick on a WR the last eighty years, Kitna still won't be a better QB than Eli. You can argue that Kitna had better numbers than Eli last year (he actually did), but I don't care. Most of that is due to a) The Lions being down 21-0 after the first two minutes of each game hence "chuck it deep!", b) Kevin Jones missing the last quarter of the season, c) Roy Williams being disgusting.
   
2. Garcia saved the Eagles season last year but there's absolutely no way he'll have better numbers than Eli with that horrific Tampa Bay offense. What does Cadillac average, like 1.6 yards per carry?
   
3. I think Leinart is going to be an absolute stud and he does have alot of weapons (Edge, Boldin, Fitz) around him. But ten spots higher than Eli? I don't agree with that disparity. At least not until the O-Line protecting him improves.
   
4. I have a huge problem with Big Ben 15 fucking spots ahead of Eli. If not for Vick, he's the most overrated player in the league, hands down. I don't care that his skull was half-crushed last year, he was absolutely atrocious. Plus, the Steelers are the third best team in that division, and it's not close. I don't see how his numbers are going to be that great. Certainly not top 10 great.
   
5. I could go on about how I believe that Eli is a better QB than Pennington, Delhomme and McNair but I'm not. Pennington is perfect for the Jets offense even though he has the arm strength of a weak 12 year old girl, Delhomme has Steve Smith and McNair will never have to throw the ball because all that D needs is 10 points to win games.

I'm trying not to be a homer and I don't think I am being one. I think this article just proves that people are really, REALLY down on the Giants this year. Is this really going to be a 6-10 team? That seems to be what people think. The '06 team was a couple of plays away from being 10-6 or better and I don't think the '07 version will regress that much just because of Tiki leaving and Pettigout (seriously what's the BFD about Luke?) getting cut. I think Jacobs will be fine and Plax/Shockey will have great years again.

Eli rated 22nd out of 32 NFL Quarterbacks just isn't right.

What are your thoughts?