OK IDP fans -- the 2007 NFL salaries came out recently and I'm always curious to see who are the most over -- and underpaid IDPs. Below are my top 20 on each list. Salaries are in millions (M) or thousands (K). 13 week (12 game) percentages for hitting "The Mark" for Tackle, Big Play and Balanced formats are at the end of each comment.

MOST OVERPAID

1. Dwight Freeney, IND DE $30.8M - Yes, he's a good player. Did he earn his extraordinary salary which is $13.25M more than any other player and $15.25 more than any other IDP? Heck no. Lawrence Taylor, IMO the greatest IDP of all time, wouldn't earn this salary in his best season. And now Freeney's hurt. 22% in all formats

2. Cory Redding, DET DT $13.6M -- What a waste of money. He hasn't had a game of more than 4.5 points in any format all season. 0% in all formats

3. Charles Grant, NO DE $12.8M -- A Saints #1 choice in 2002, he had some good sack years early in his career but has lost that ability with only 1.5 this season. Had his second-best game of 2007 last week with 6 points. 0%, 10%, 0%

4. Gaines Adams, TB DE $15.4M -- The #2 salaried IDP, the Buccaneers' #1 draft choice spent much of the season chained to the bench. He's gotten more opportunity of late and has started putting some points on the board for his owners. 8%, 25%, 8%

5. Robert Geathers, CIN DE $14M -- Big Robert had his top outing in the Bengals first game. He's done almost nothing since. 17% in all formats

6. Nathan Vasher, CHI CB $12.4M -- He's missed most of the season with a groin injury. Might return this week to repay his owners a little bit. 0%, 33%, 0%

7. Chris Kelsay, DE BUF $12.1M -- A second round choice in 2003, he's never been what the Bills anticipated. Mediocre all year and now is injured. 10%, 30%, 20%

8. Troy Polamalu, PIT S $11.6M -- An above-average player who's never been able to live up to his hype. You always pay too much for him whether drafting or at auction. 33%, 0%, 11%

9. Daryl Smith, JAX LB $10.5M -- A decent player, he's never had the impact expected of a second round choice. 25%, 0%, 17%

10. Ty Warren, NE DT $8.1M -- With 56 tackles and 7.5 sacks last season he showed promise of living up to his first round status. Unfortunately it was a mirage. 0% 8% 0%

11. Aaron Smith, PIT DE $9.5M -- This vet's been around for 9 mediocre years since being drafted by Pittsburgh in the fourth round in 1999. With only 2.5 sacks this season he won't approach his career high of 8. 10% 20% 10%

12. Donte Whitner, BUF S $8.7M --I don't know how but this Bills 2006 first-rounder hasn't defended even one pass all year. He also has no sacks, no interceptions, and no fumbles recovered. 33%, 0%, 8%

13. Michael Huff, OAK S $11.1M -- The Raiders #1 2006 choice has followed up his disappointing first year with a mediocre second one. Despite the hype he may not be the impact player the Raiders, and his IDP owners (me included), expected. 31%, 8%, 25%

14. DeWayne White, DET DE $12.6M -- He managed 3 excellent weeks for his owners. Unfortunately, he only had 2 other weeks of more than 2 points. Has been dreadful since returning from an injury so he may be playing hurt. 30% in all formats

15. Anthony Weaver, HOU DE $8.5M -- A 2002 second round choice by the Ravens, he showed a little potential his first few seasons. That's long gone now as he's only had one game above 3.5 points all year with no sacks, interceptions, fumbles forced or fumbles recovered. Total of 24 points in all formats. 0% in all formats

16. Terdell Sands, OAK DT $6.2M -- This Raider reserve has somehow managed to stick around for 7 seasons while totaling 74 tackles and 2 sacks. He's had 19 points this year - nice work if you can get it. 0% in all formats

17. Quentin Jammer, SD CB $7.3M -- One of the true all-time busts. Taken as the #5 player in the entire draft by the Chargers in 2002, he's never had 80 tackles and has only totaled 10 interceptions in 6 seasons. 27% 0% 18%

18. Fred Smoot, WAS CB $7.7M -- Consistently mediocre, he's managed 3-4 tackles per game for years. Used to get the occasional pick but those have dried up - he's only had 1 in the last 2 seasons. 22% 11% 11%

19. Kamerion Wimbley, CLE LB/DE $7.1M -- A 2006 first rounder, he had a major impact with 11 sacks. Has regressed this year and has only grabbed 4. 17% in all formats

20. Trevor Pryce, BAL DE $7M -- Had a good season last year after signing his big money FA contract with the Ravens. Has been hurt for most of this year and is out for the season. 20% 40% 20%

MOST UNDERPAID

1. DeMeco Ryans, HOU LB $367K -- How did he possibly slip to the second round in 2006? Mr. Tackle's consistency is amazing as shown by his 100% "Hit the Mark" rate in tackle leagues. If he had gotten another 1.5 points in Balanced and 9.5 in Big Play he would have a perfect rate in all formats. 100% 58% 75%

2. Kirk Morrison, OAK LB $441K -- He's always been a top tackler, but has added some passes defensed and a few interceptions to his game this year. Consistency is his forte -- a 4 in week is his only game with less than 7 points. 92% 67% 75%

3. Barrett Ruud, TB LB $441K -- He moved into the starting lineup this season and rewarded his owners with a string of fine performances. Only drawback is that when he misses "The Mark" it's usually by a lot. 75% 58% 58%

4. Sammy Knight, JAC S $860K -- The undrafted 11 year vet found the Fountain of Youth this season. He's on track for career highs in tackles and passes defensed. 88% 55% 64%

5. Michael Boley, ATL LB $440K -- A fifth rounder in 2005, he's raised his game from good to top tier this season. Always at or near "The Mark" with the occasional huge game. 75% 50% 67%

6. DeMarcus Ware, DAL LB $735K -- A 2005 first rounder, he's been everything the Cowboys were looking for. Has increased his tackles, assists and sacks this season. 58% 67% 58%

7. D.J. Williams, DEN LB $675K -- Justified the Broncos faith in him by moving from competent to top tackler this year. Increased his tackles from 4 to 7 per game. 75% 42% 58%

8. Lofa Tatupu, SEA LB $440K -- A 2005 second rounder, he made a big splash that season. His sacks and interceptions were down in 2006, but his tackles continued. They're still there and he's back getting big plays again. 67% 33% 50%

9. Freddy Keiaho, IND LB $364K -- A Cato June clone, he replaced the former Colt after his FA signing with the Bucs. Has had injury problems but averages 6.4 tackles per game. And like June he's good for the occasional big play. 57% 43% 57%

10. John DiGiorgio, BUF LB $366K -- Came out of absolute nowhere this season. A 2006 undrafted free agent from little Saginaw College, he moved into the Bills starting lineup after Paul Posluszny was injured and began piling up tackles. 58% 33% 50%

11. Madieu Williams, CIN S $514K -- A second round choice who justified his selection. A strong tackler who makes an occasional big play, he's been consistently at or near "The Mark" all season with only one stinker. 50% 42% 50%

12. Roy Williams, DAL S $599K -- A 2002 first round choice, he's been consistently good since joining the NFL. Good, not great. Tackles are up this year, big plays down. 50% 42% 50%

13. Shawne Merriman, SD LB $682K -- Has been very good but compared to his 2006 numbers he's had a down year. It's tough to average 1.5 sacks per game and he's at about half that rate this season. The other problem for his owners is that he's had an all or nothing year. When he misses "The Mark" he really misses it. 50% 42% 50%

14. O.J. Atogwe, STL S $440K -- He's been on an interception tear of late with one in each of his last 4 games. Always adds in a few tackles. 42% 50% 42%

15. Justin Tuck, NYG DE $440K -- Has spent his first 3 seasons as a reserve but has starter's numbers. Imagine what he might do once he gets to start. 33% 58% 33%

16. Rocky McIntosh, WAS LB $366K -- Got off to a super start as he hit "The Mark" 5 times in his first 8 games. Seems to have hit the wall and hasn't been close in the last 4 weeks. 42% in all formats

17. Paris Lenon, DET LB $800K -- Another undrafted find, he increased his tackles from 3 to 5.5 and added a few big plays this season. When he misses "The Mark" it isn't by much -- he's only had one game of less than 5.5 points all year. 50% 25% 50%

18. Kerry Rhodes, NYJ S $441K -- His season, while good, is a disappointment compared to last year. He's dropped off in tackles, sacks, passes defensed and fumbles forced but has grabbed a pick in each of his last 3 games. 42% 33% 33%

19. Bob Sanders, IND S $514K -- He's been a model of consistency since entering the league in 2004. His 4 year tackle averages are 4.8, 5.1, 5.0 and 4.7. Adds in a big play here and there. 55% 18% 45%

20. Channing Crowder, MIA LB $440K -- Always around the ball, he piles up tackles without any big plays. Has had 3 poor games but otherwise very consistent. 55% 18% 27%

Special -- David Harris, NYJ LB $1.7M -- Has made Johnathon Vilma into the Wally Pipp of 2007. Once he got a chance to start Harris put up amazing numbers. Has only missed "The Mark" once as a starter -- and was close that game. 36% in all formats -- but 80% in all formats as a starter

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Notes, injury and otherwise:

• Jags DT Marcus Stroud returned to practice from a 4 game drug suspension.
• Vikings DE Ray Edwards began serving his 4 game suspension for steroid use.
• The Dolphins placed LB Zach Thomas on injured reserve. He had missed the last 5 games with migraine headaches.
• Chris Harris of Carolina did not practice on Wednesday.
• Ravens CB Samari Rolle has accused NFL official Phil McKinnely of making a racial slur to him during the Ravens-Patriots game. Both player and official are African-American.
• The Redskins defensive unit began Sunday's game with only 10 men on the field in honor of recently murdered S Sean Taylor. The play resulted in a 22 yard run for Bills RB Fred Jackson. The decision was made on Saturday night by the players and defensive coaches without the knowledge of Coach Joe Gibbs and it didn't meet with his appreciation. Gibbs said he'd have a discussion with assistant coach Gregg Williams.