While this list consists of the top 10 players now, the past is taken to account, but it is not a list of the best players who happen to be active. In parentheses is the player's previous rank posted on June 23.
# David (PR) - Mike (Previous Rank)
1. Kobe (1) - Kobe (1)
2. LeBron (2) - LeBron (2)
3. Duncan (3) - D. Howard (NR)
4. Billups (6) - Wade (9)
5. T. Parker (7) - Paul (5)
6. Paul (9) - Garnett (3)
7. Garnett (5) - Duncan (4)
8. Wade (NR) - Dirk (7)
9. Pierce (NR) - Nash (6)
10. D. Howard (NR) - Billups (NR)
The previous list was done at the end of last post season. We were not allowed to look at our previous rankings. I have Nash falling from 4th to out of the Top 10 based on his regular season performance this year, which in retrospect, is a bit extreme. Mike has Dwight Howard jumping up to the 3rd best player in the league after not rating him in the Top 10 following last season's playoffs. I think Mike would agree: the regular season puts you in the conversation, the playoffs determine your rank. Thus, Mike might be watching too much SportsCenter as they like to annoint players before they've actually achieved the level of royalty. It's also clear from the last three lists that Mike doesn't know what to do with Duncan.
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