By Ashok Ayar As the Super Bowl approaches, it?s only appropriate that we disregard that unimportant contest and look ahead to the 2006 season. Here are my Standing 10 free agents for 2006. Preface: The NFL salary cap in 2005 was $85.5 million. It is expected to jump substantially in 2006, because league revenues are reported on the rise. The cap is an agreed upon percentage of total league revenue. 1. Terrell Owens, WR - Philadelphia Eagles. This is the transaction we?ve been holding out breath for all year. Say what you will, the man is a superb athlete. Sorry Steve Smith; TO is still the league?s best WR, relentless about improving and, judging by a few quiet weeks, is ready to focus on winning again. Speculation around the league is that Mike Shanahan and Bill Parcells both think they can rein in TO and harness his talents. Jon Gruden will make his pitch for Tampa, too. TO gets my # 1 spot because he?s a top 5 player who will come at a bargain. Note that while TO is not officially a free agent, the Eagles have every intention of releasing him and making him one. A trade won?t be quid pro quo. 2. Shaun Alexander, RB - Seattle Seahawks. It is rare that a league MVP is a free agent. But Shaun knew that, didn?t he? After scoring a record 28 TDs this year, rushing for almost 1900 yards, Alexander is headed for major pay dirt. Seattle will have to decide if they want to make this patient, intelligent runner one of the highest paid players in the league. Like Manning and Vick, Alexander will probably receive a monstrous signing bonus up front. 3. Drew Brees, QB - San Diego Chargers. He?s a FA but the Chargers have every intention of keeping him. Brees has really come along nicely. With him at the helm, the Chargers weathered an incredibly difficult schedule in 2005. By locking him up, SD has to be a preseason Super Bowl favorite for 2007. The side plot to the Brees affair is poor Phillip Rivers. The Chargers have no given no indication that they will unshackle their 2004 top draft choice from the bench. Rivers is very talented and will be an NFL star?once he gets a chance to play. The Chargers, on the other hand, want to retain their insurance policy on Brees. It?s a white elephant policy, because they are getting no productivity out of a $50 million investment. 4. Edgerrin James, RB - Indianapolis Colts. After rushing for 1500 yards this year, the Edge has re-established himself as an elite runner in the NFL. As a cornerstone of the Colts triumvirate, I don?t think they?ll let him walk. The Colts don?t have many weaknesses to shore up, either, so keeping the Edge is a priority. He should be in training camp on time. 5. Kyle Vanden Bosch, DE ? Tennessee Titans. Vanden Bosch came on strong this year after four mediocre seasons, registering 12.5 sacks and guaranteeing himself attention on the FA market. I personally wouldn?t spend my money on him, because he?s probably just a flash in the pan, a la Kevin Carter. Still, Vanden Bosch is a prime free agent with a raise in the offing. 6. Mike Vanderjagt, K ? Indianapolis Colts. The Colts ?idiot? kicker is a free agent, and Colts faithful may have had enough of his antics?especially after his uncharacteristic miss in the waning moments against Pittsburgh. But, in a league with a severe shortage of kickers, the most accurate kicker in history should command serious attention. 7. John Abraham, DE ? New York Jets. A guy who has the numbers but doesn?t always lead the league, Abraham is one of football?s best pass rushers. He had 10.5 sacks in 2005. 8. Reggie Wayne, WR- Indianapolis Colts. It?s hard to read the Colts stance on Wayne. He had a year to match Harrison in 2005, and he?s certainly bigger and faster. But many around the league aren?t sure if he?s really that good, or just an opportunist. The Colts certainly have enough offensive firepower, and Pro Bowl linebacker Cato June (who just missed the list) is also a free agent. Wayne may not be a priority for Indy. 9. Jamal Lewis, RB - Baltimore Ravens. He?s been a forgotten man this year after struggling mightily. So mightily that he may not attract attention this off-season, which would be a serious oversight. Lewis is not two years removed from a 2000 yard campaign. He is only one of five backs in NFL history to achieve that remarkable milestone. He also had a record 295 yards in one game. Somehow, I can?t bring myself to believe that 2005 was anything but a fluke. Of course, rushing records aren?t the only ones Lewis has. His criminal log should reduce his price tag, so he could be a value pickup. Unless everyone is thinking the same thing. 10. Julian Peterson, LB ? San Francisco 49ers. It wasn?t long ago that Peterson was mentioned in the same breath with Ray Lewis and Brian Urlacher. Though he?s coming off a lackluster year, most GMs remember Peterson?s versatility and his ?lan in a cameo in Kirk Reynolds' training video. He?s best employed in the 3-4. -For more on the modalities of the cap, see http://www.askthecommish.com/salarycap/faq.asp