Using my custom position-by-position Field Impact Counter (FIC), we can safely and accurately rank quarterbacks, running backs, wide receivers, and tight ends by an objective statistical measurement. The importance placed on specific positions is far different in football than it is in basketball, baseball, and hockey. Because of this, we have separated salaries by position instead of having a single common pool. Quarterbacks are compared to quarterbacks. Running backs are compared to running backs. Wide receivers are compared to wide receivers. There are only four positions on the football field where we can truly use statistics to rank a player?s performance in the same ways we can for the other three major sports. Intangibles such as how a running back picks up the blitz or how well a wide receiver blocks for his downfield runners do not appear on stat sheets and in order to get a truly objective statistical ranking, these elements are unfortunately overlooked. Players are ranked from highest to lowest by the total FIC for the season, not per game because players only give contribute to a team when they are playing. Beside each player?s actual salary, we slide in raw cap value figures of the position, ranked top to bottom, which determines their ?deserved? salary. The player who has the highest FIC receives the highest ?deserved? salary. The player with the second highest FIC receives the second highest salary. The player with the hundredth highest FIC receives the hundredth highest salary. We then calculate the percentage increase or decrease from the actual and deserved and that figure becomes their Reina Value. The Reina Value is a valuation system that quickly determines how players perform in relation to their contracts or in the case of the NFL, their cap value. - Brees and Warner are tied for the lead on our list. Brees has a slightly better yards per attempt average, but Warner has been more accurate, throwing for a completion percentage of 68.4%. - In Brett Favre's first full season as Green Bay's QB, he had a 85.3 rating, which Rodgers will beat with his 91.8 mark. He has also thrown for more touchdowns and fewer interceptions although a slightly lower completion percentage. - Rivers is the only QB with a rating over 100, even though Tony Romo could still join him (98.3). I'm not sure how Favre can outrank Rivers on the AFC Pro Bowl team. The same goes for Eli making it over Aaron Rodgers and Donovan McNabb. - Peyton Manning has his lowest QB rating since 2002 and has been inconsistent in games like Green Bay, Jacksonville, and Cleveland, but this understated season may end up being his most rewarding in February. - Pennington has helped lead the Dolphins to a 7-1 record since Week 8. He has thrown seven TD's and just three interceptions in that time span. - Three out of the top four running backs on our list are rookies, with Matt Forte again first; Steve Slaton, second; and Chris Johnson, fourth. Forte had difficult company against Peterson, Turner, and Portis in the NFC, but Slaton was snubbed in favor of Ronnie Brown who has had one landmark game and a series of ordinary outings thereafter. Which of these three players will have the best career? All three rookies are extremely versatile with outstanding abilities both on the ground and as receivers. Forte has a 4.0 yard per carry average on the ground with the biggest workload (280 carries compared to 230 for Slaton and 235 for Johnson) and has been excellent out of the backfield with 58 catches for 424 yards. Slaton has a 4.9 yard per carry average and has caught 40 balls for 305 yards. Johnson also has a 4.9 yard per carry average and 41 catches for 259 yards. The Bears and Titans have long been teams that love to run the ball, while the Texans have a superb air attack with Matt Schaub and Andre Johnson. All three should be high on this list for the next five or six years, and durability will be the main issue given how close they all are in talent. - Williams has a 5.5 yards per carry average, which is easily the best in the NFL. He has rushed for over 120 yards four separate times this season, all Panther wins. - Tomlinson's off year still puts him in the top-10 on our list. He is 13th in rushing yards and tied for 12th in TDs with eight. - How is Michael Turner 13th on our list? This is harsh for a player that is first in rushing TD's and second in yards, but he has only caught six balls for 41 yards all season. - There are six teams that have two running backs in our top-32: The Panthers (DeAngelo Williams and Jonathan Stewart), Jets (Thomas Jones and Leon Washington), Giants (Brandon Jacobs and Derrick Ward), Falcons (Michael Turner and Jerious Norwood), Saints (Reggie Bush and Pierre Thomas), and Ravens (Ray Rice and Le'Ron McClain). - With two weeks remaining, Andre Johnson is 133 FIC points away from matching the season put up by Randy Moss in 2007. Moss had 1493 yards and 23 TD's, but Johnson already has more receptions and will easily eclipse him in yards. - White has caught 14 balls for 267 yards and a 19.1 average when the game has been tied. - Smith has almost caught the top-3 despite missing the first two weeks of the season due to a suspension. Smith has at least 96 yards in nine of his last 11 games, with his one catch, nine yard outing at Oakland in Week 10 and 63 yards against the Lions being the only outliers. - Bryant has already doubled his touchdown output from 2007 and is well on his way to catching twice as many receptions (40 to 74). - Gonzalez and Witten have clearly been the two best tight ends this season, and slthough Gates doesn't have as many yards as Owen Daniels, six TD's compared to two goes a long way in Pro Bowl voting.