1.         Jared Allen, MIN                             

Does Allen stay at the same high level he displayed in KC last year or does the increased talent of the Minny D-line plateau some of his numbers? Possibly a bit of both. At worst, Allen will be a top-5 DL this year. At best, he returns to the number one slot.

50 tackles-12 sacks     

2.         Osi Umenyiora, NYG                                    

The retirement of Micheal Strahan might mean more double teams, and of course the dreaded Super Bowl hangover might mean a decrease in tackles and sacks. Even so, he is as safe a top-5 pick as there is.

43-13  

3.         Aaron Kampman, GB                                   

He’s been a tackling machine the past four seasons, averaging 53.5 solo stops over that span. In 2006 and 2007, he upped his sack total into double-digit territory (15 and 11). While perhaps not as flashy as some around him on this list, a case can be made for being consistent. His rock solid tackle numbers bear that out.

51-10              

4.         Kyle Vanden Bosch, TEN                            

Over the past three seasons, Vanden Bosch has averaged 48 solo tackles and 10 sacks per year. He’s still underrated despite this production, and that makes him a solid value pick on draft day.

48-11              

5.         Mario Williams, HOU                                              

In his second season, Super Mario racked up 43 solo tackles and 14 sacks and made the Houston fans forget about the furor over not drafting Reggie Bush #1 overall. Williams should be a perennial top-10 lineman for many years to come. Upside-wise, he has as much as anyone on this list.

42-12  

6.         Patrick Kerney, SEA                                                

After two very average years in Atlanta in 2005 and 2006, Kerney jumped ship to Seattle in 2007 and put up career numbers (49 solo’s and 14.5 sacks). He did put up 54-12 in Atlanta in 2004 so the 2007 numbers aren’t completely out of left field. However, a top-10 finish in 2008 is more realistic than a top-3 finish.

42-12  

7.         Jason Taylor, WAS                                       

He has been a sack and tackle monster for what seems like years. However, there is risk involved with him this year. He did most of his damage last year as an OLB in the 3-4 scheme. If your league requires him be classified as a linebacker, most of his IDP value vanishes. Also, Taylor must acclimate himself to a new team. You'd think a veteran like him would be able to fit right in from day one but stranger things have happened.

43-11              

8.         Terrell Suggs, BAL                                       

When speaking of being solid and consistent, Mr. Suggs has not had less than 46 solo tackles and has managed to hover around the double digit sacks over the past four years. Downside? There’s not much here.

48-9    

9.         Trent Cole, PHI                                            

I have to admit, I was skeptical of Cole after the 2006 season but he proved me wrong in 2007 with 49 solo and 12 sacks. The addition of CB Asante Samuel should only help add to Cole’s numbers.

45-10  

10.       Aaron Schobel, BUF                                                 

He has very similar stats to Aaron Kampman, as both are tackling machines who can get to the quarterback. Schobel slumped to a career low in sacks last year with 6.5 but had four in the last five games of the season. Look for a nice rebound in the sacks department with the usual solid tackle numbers.

44-10  

11.       Justin Tuck, NYG     

Tuck wasn’t even a starter in 2007 but still put up 48-9.5. Now with Strahan retired, he’ll assume a full-time role on the D-Line opposite Osi Umenyiora. His run skills are solid and he’s improved as a pass rusher. If things fall right, he should easily be a top-10 DL.  

42-10                                      

12.       Andre Carter, WAS                                      

He’s averaged 45 solo tackles and 8 sacks in his two years with Washington. Expect similar numbers this year with a very good likelihood of him hitting double digit sacks again.

44-9    

13.       Leonard Little, STL                                      

Little only played 7 games in ’07 before a toe injury sidelined him for the season. Rookie DE Chris Long should also help take some pressure off Little. But be wary: he will be 34 during the season so he could get old really quick, and age plus the injury makes us very wary.            

45-8    

14.       Julius Peppers, CAR                                                

Was a huge flop last year, plain and simple. Let’s compare his 2006 stats to his 2007 numbers: 49-13 and 31-3. Yikes! The good news is that Peppers is being changed to the RDE spot which should boast his sack total, and he is in the last year of his contract (for those that believe that final year of a contract results in added motivation and production). If he doesn’t rebound, you’ll be looking at last year’s numbers again this year. Don’t overpay.

39-10

15.       Will Smith, NO                                  

Smith could go one of two ways this year: the improved New Orleans defense could boast his numbers into the stud territory of 45 solos and 10 sacks OR he could have trouble getting to 6 sacks and the tackle numbers drop into the mid-30s. Hedge a bit and guess he gets somewhere in between (it’s interesting to note that fellow linemen Charles Grant is probably more valuable than Smith in tackle heavy IDP leagues).

38-10              

16.       Tamba Hali, KC                                

He posted nearly identical lines of 45-7.5 in 2006 and 2007. The loss of Jared Allen will hurt but stud rookie DT Glenn Dorsey should ease some of the blow. He may not make the jump to the top of the list, but he’s still one of the safer, more consistent options.

44-8    

17.       Derrrick Burgess, OAK                               

He’s seemingly perennially underrated. In 2005 and 2006, he averaged 47.5 solo tackles and 11 sacks. A calf injury early in 2007 cost him a few games but he still came up with 32-8. A healthy Tommy Kelly should help Burgess but his tackle numbers have declined each of the past three years, which brings some risk. Draft him hoping for top-10 but expect the top-20.

38-10  

18.       Adewale Ogunleye, CHI                                           

Very likely to get 7-10 sacks this year but those expecting a repeat of his career best 53 tackles of last year are fooling themselves. You should expect regression in the tackle department. In 2003, Ogunleye posted 43-16. In 2007, he went for 53-9. In 2005, his numbers were 36-10. Expect something resembling 2005 numbers this year.            

38-8    

19.       Elvis Dumervil, DEN                                    

He is a little light in the tackle department and the Denver D-line is crowded, but he still had 7.5 sacks in 13 games in 2005 and 12 in 16 games in ’07, so getting to the quarterback is his thing.         

32-10  

20.       Gaines Adams, TB                                                    

If he improves on his run defense and continues his growth, double-digit sacks are a possibility. He can be had late in most drafts due to his 24-4.5 line last year but has breakout in 2008 written all over him.

36-8

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