After all these years, Gross still is one of the best left tackles in the league. Teammate Ryan Kalil got a lot of love last season, and deservedly so. But Gross still is the top offensive lineman in that Panthers front five. It’s easy to be excited about 2012 in Carolina, especially with Gross protecting Cam Newton’s blindside.

More Top 100: Nos. 80-61

Turner put up another solid season in 2011, running the ball 300 times for 1,340 yards and scoring 11 touchdowns. His 4.5 yards per carry were right on par with his career average and he carried the load in the fourth quarter of several close games. As will be a recurring theme throughout this exercise, his inability to do much in playoff games takes some of the luster off his résumé.

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Woodley missed some of the 2011 season because of a hamstring injury, but still managed nine sacks in just 10 games. Fast off the edge and solid against the run, he’s a cerebral 'backer who can do it all. With James Harrison out of the lineup in the beginning of the season, Woodley had 7.5 sacks in four Steelers wins.

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In 2011, Peterson broke the rookie record for punt return yards (699) in a season and tied the NFL record for punt returns for a touchdown in a year with four. His 99-yard return for a score against the Rams was arguably the most thrilling finish to any game last season. Peterson was a first-team All-Pro return man and steadily improved at cornerback. Veteran receivers had their way with him early on, but with a full offseason to work with coaches, there’s a chance Peterson emerges as one of the top cornerbacks in 2012.

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Johnson’s been starting at linebacker for the Chiefs since 2005, but really has come on strong in the past two seasons. He led the team in tackles in 2011 with a career-high 131 and earned his first All-Pro nod. He and Tamba Hali are the key cogs in Romeo Crennel’s defense. With the return of Eric Berry at safety, the unit could be awfully nasty in 2012.

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Bowman’s breakout 2011 campaign included 143 tackles, two sacks and eight pass deflections. Though Patrick Willis and Justin Smith nabbed most of the headlines, it was Bowman who led the team in tackles. The 49ers are loaded with young defensive talent. Bowman’s got the goods to be a perennial All-Pro.

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Flowers followed a big 2010 with a strong 2011. Eric Berry gets a lot of the media attention and ex-teammate Brandon Carr got big bucks from the Cowboys, but Flowers is the star of that Chiefs' defensive backfield. He made four interceptions a year ago.

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I’m much higher on Tuck’s teammate Jason Pierre-Paul, but as the defensive captain and "face of the franchise" (Osi Umenyiora’s words, not mine), Tuck is the motor that makes Big Blue’s D run. He registered only five sacks in 12 games a year ago, but is back to 100 percent and ready to return to his 11.5-sack form of 2010. Tuck was on and off the field during the regular season, but saved his best for last with a pair of sacks in the Super Bowl.

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Forte was on pace to have his best season in Chicago, running for 997 yards and catching 52 balls, before an injury sidelined him for the final four games of 2011. Whether he gets his contract from Chicago or not, there’s no doubt that he’s been the best piece of the offense for the past few years. When he's healthy, Forte runs the ball, he blocks and he’s a threat in the receiving game. He’s right up there when it comes to running backs.

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Jackson’s résumé reads like a Shakesperean tragedy. The key cog of the Rams offense has rushed for 1,000 yards or more in each of the past seven seasons. In that span the Rams have gone 22-83; one of the game’s great running backs has been pretty much wasted behind terrible offensive lines and in awful locker rooms. All that said, he gets the job done. If only the Rams were any good.

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Smith’s a freak. He recorded 14 sacks and barely played 60 percent of the 49ers’ downs last year. Though some pundits scratched their heads when the Mizzou star went seventh overall to San Francisco, he blew expectations out of the water. In a four-week span in October, Smith racked up 6.5 sacks. In a four-week span later in the season, he compiled 6.5 more. He’s still learning the position. Scary stuff.

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If healthy — yes, that’s a major "if" — Harvin is one of the most explosive, dynamic and feared multi-purpose players in the NFL. He played in all 16 games in 2012, catching 87 passes for 967 yards and scoring six touchdowns. That’s with a bad Donovan McNabb and an inexperienced Christian Ponder throwing him the ball. Ponder’s got an offseason to work with his receivers, Harvin’s feeling good, and there’s reason to believe the two could have some great chemistry in 2012. Yep, a 'Nole and a Gator getting along.

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Jackson still gives Giants fans nightmares from his Week 15 punt return that essentially knocked New York out of playoff contention in 2010. His 2011 season was marred by contract issues and a missed game against Arizona. When on the field, he’s still one of the most dangerous players. In ’11, he saw dips in all statistical production (58 catches for 961 yards, 4 TDs). He’s on this list because of what he could and should be in 2012.

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Long produced his long-awaited breakout season in 2011, playing like a second overall selection, which he was in 2008. With a career-high 13 sacks and stout run defense, Long was one of the few bright spots on a beleaguered Rams defense. With Robert Quinn picking it up down the stretch and the addition of Michael Brockers on the defensive line, there’s plenty of reason for optimism.

Williams won’t be on many other top 100 lists, but he belongs here. A ferocious defensive lineman in the 3-4, he’ll be even better in Dave Wannstedt’s 4-3. The undersized tackle had a monster 2010 season before suffering an injury and missing most of 2011. The Bills went out and got Marcell Dareus in the 2011 draft and Mario Williams and Mark Anderson as free agents this offseason. Williams could be the most valuable of the four up front. All that hype for this defensive line? It’s warranted. They’re going to be good. Very good.

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Justin Smith is the best 3-4 DE in the league, but second-year end J.J. Watt might be No. 2. A converted tight end, Watt starred in his first year in Houston, recording 56 tackles and sacking opposing quarterbacks 5.5 times. He saved his best for the postseason. In games against the Bengals and Ravens, Watt rolled up a combined 14 tackles, 3.5 sacks, an interception and a touchdown. In two games! He’s just scratching the surface, too.

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Rogers was a good corner in Washington for years. In San Francisco last season, he was superb. A second-team All-Pro selection and a starter in the Pro Bowl, Rogers led the league’s top defense in interceptions with six and often shut down the opponent’s top receiver. He re-signed with San Francisco, inking a four-year deal that will ensure he’s covering No. 1 receivers for years to come.

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Hernandez doesn’t get the same sort of media attention and acclaim as teammate and fellow tight end Rob Gronkowski, but he had a breakout year himself in 2011. The former Florida star hauled in 79 receptions and seven touchdowns in the regular season and made 19 catches for 188 yards and two touchdowns in the playoffs. He’ll improve in the blocking game as he matures. For now, though, he’s a damn good receiving target.

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Nelson emerged as a Pro Bowl-caliber receiver in 2011, leading the Packers in receiving yards (1,263) and touchdowns (15). He teamed with Greg Jennings to form one of the most feared wide receiver duos in the league. Nelson’s tough and fast and looking to collaborate on numerous big plays with Aaron Rodgers.

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The Indianapolis Colts weren’t the only team to see playoff dreams come to a shattering end when their quarterback was ruled out for the year. Though his critics (and there are many) most likely think otherwise, Jay Cutler had the Bears sitting pretty with a 7-3 record and in the middle of a five-game winning streak when he was knocked out after a 31-20 win over the Chargers in Week 11. Cutler gets his old buddy Brandon Marshall back, a healthy Matt Forte and rookie receiver Alshon Jeffery. There are more than a few reasons to think he’ll have a big year in 2012.

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Confused to see Tim Tebow and John Kuhn on the NFL Network’s top 100 players list? Befuddled by Eli Manning, a two-time Super Bowl MV, not making the top 30? So were we.

So we made our own list. A rational one. In building the FOXSports.com Top 100, we asked three key questions:

Which player would I rather have on my team? Which player would make the most impact on my team? Which player will be the best in 2012, specifically?

Some other considerations to keep in mind: Incoming rookies are not eligible. Stats matter, but only to a certain point. Injuries weren’t a game-breaker. Long-term future or career accolades don’t matter here — this season does.

After you keep all that in mind — and only then — please feel free to let us know how you feel. Obliterate my email at PeterSchrager@gmail.com, leave comments and Tweet me @Pschrags. Let’s have some fun! Here are the opening 20 on our countdown, starting at No. 100.

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