101. Jarrett Jack - Great value this late.
102. Bobby Simmons - Very quitely had a decent season last year.
103. Chris Wilcox - Could be overvalued, but still should contribute.
104. Speedy Claxton - He’s just not a 35 mpg kind of guy.
105. Danny Granger - May be a steal here.
106. Jamaal Magloire - Not much positive to say about last year past rebounds.
107. Mike Dunleavy - This will end badly.
108. Rudy Gay - Sleeper for ROY.
109. Shaun Livingston - How much will he play over Cassell?
110. Devin Harris - How much will he play over Johnson?
111. Josh Childress - The time is now for Childress.
112. Delonte West - A reduced role, but how reduced?
113. Stephen Jackson - Bonus if prison league stats count in your league.
114. Shareef Abdur-Rahim -  Proof that Al Harrington won’t maintain value in Indiana.
115. Darko Milicic - Any earlier is asking for trouble.
116. Channing Frye - Too many things have to go right.
117. Carlos Arroyo - A good sleeper this late but have a quick trigger.
118. Jerry Stackhouse - If you’re desperate for scoring.
119. Joel Przybilla - Outta the way, Magloire!
120. Jamal Crawford - We’re still scared away from Knicks.
121. Stromile Swift - Been a sleeper longer than Rip Van Winkle.
122. Nazr Mohammed - My favorite late-round pick.
123. Earl Watson - Probably being used as insipration for Ridnour, but you never know.
124. Udonis Haslem - Boring, but solid.
125. Al Jefferson - Remember when he was supposed to save the Celtics?
126. Earl Boykins - Could see more PT than JR Smith.
127. Jason Williams - Bad knee, slipping stats.
128. Grant Hill - This late, take him and hold your breath.
129. Donyell Marshall - Great value this late.
130. Sebastian Telfair - Worth a shot, but should share time with Rondo.
131. Hidayet Turkoglu - Forgotten about, but still valuable.
132. Martell Webster - Has a better chance of having big value than anyone else at this point.
133. Ryan Gomes - Supposedly could be starting in Boston, but shouldn’t produce much.
134. Ike Diogu - Won’t find enough minutes.
135. Andrea Bargnani - If Bosh gets hurt, look for Andrea to get major minutes.
136. Kenny Thomas - He’s big.
137. Chris Duhon - One injury away from big value.
138. Kendrick Perkins - Nice sleeper this late.
139. Pau Gasol - This should tell you what we think of him this year.
140. Tim Thomas - Disappoinment waiting to happen.
141. Sam Cassell - Being generous to Livingston, not to fantasy owners.
142. Antoine Walker - He’ll be drafted higher than this, but not by us.
143. Randy Foye - Will struggle for minutes.
144. Leandrinho Barbosa - Actually, Jumaine Jones may be a better pick.
145. Marquis Daniels - Conspiracy theory: He framed Stephen Jackson.
146. Jamaal Tinsley - Conspiracy theory: misses half of every year to be on UFO.
147. Damon Stoudamire - Can be had at major discount, but this may reflect his true value.
148. Zaza Pachulia - Stopgap, low upside.
149. Darius Miles - You still have to draft him, right?
150. Brendan Haywood - Only because I REALLY don’t want to type Kwame’s name here.

51. Chris Webber - This late, he’s an OK risk.
52. Emeka Okafor - What’s an Okafor?  For teams that already have a strong C1.
53. Andre Iguodala - There’s always that chance he could break out, but he’s got nice value even if he doesn’t.
54. Antawn Jamison - Could be overvalued based on his strong finish, but this is about right for him.
55. Jameer Nelson - Could (should?) be a top-10 PG.
56. Caron Butler - as solid as a mid-round pick can be.
57. Shaquille O’Neal - Is he really this low?  Yes.
58. Al Harrington - Over-rated, probably.
59. David West - Needs to prove he can establish himself with more weapons around him.
60. Mike Miller - Who else is going to score on the Grizzlies?
61. Chris Kaman - Ugly isn’t a category, but he’s still got plenty of value.
62. Troy Murphy - C-eligibility will be a big boost, if he gets it.
63. Ricky Davis - should be #2 man behind KG on T-Wolves.
64. Tony Parker - Improved FT% could send value skyocketing, if it’s true.
65. Mike James - no longer first option, or even second.
66. Charlie Villanueva - A promising start, but this rating assumes he’ll improve.
67. Rafer Alston - Almost last call for reliable PG’s…
68. Deron Williams - …there’s the last one.
69. Richard Hamilton - Need points?  Here they are!
70. Andrew Bogut - The injury will scare off a lot of folks, but he should be fine pretty soon.
71. Zach Randolph - As long as you know what you’re getting he’s a fine mid-rounder.
72. Cuttino Mobley - At 31, possibly on the down side of his career.
73. Samuel Dalembert - Not dependable enough to be a C1, but a potentially monsterous C2
74. Brandon Roy - Overtaken Morrison as first rookie taken with a stronger preseason.
75. Larry Hughes - a shadow of his former self.
76. Steve Francis - You just can’t let him fall any farther, but there’s no good reason to think he’ll be valuable.
77. Raja Bell - He shouldn’t see the 38 mpg that he saw last year.
78. Wally Szczerbiak - Shhh…last year was his best ever.
79. Corey Maggette - Might struggle for minutes … a constant injury risk.
80. Mo Williams - He could be a steal here.
81. Josh Howard - Remember that huge tier of small forwards?…
82. Morris Peterson - …Well this is where they all go.
83. Adam Morrison - The next Rip Hamilton?
84. Manu Ginobili - He won’t last this long, but here’s where his real value is.
85. Drew Gooden - Across the board drops last year should turn around now that the Cavs are committed to him.
86. Tayshaun Prince - Another safe pick at this point.
87. Nenad Krstic - There have been rumors of threes from Nenad this year, but I’d prefer rebounds.
88. Andres Nocioni - Lots of hype here.
89. TJ Ford - May need to kick up the scoring in Toronto.
90. Eddy Curry - This late, he’s a fine choice as a C2.
91. Eddie Jones - Clear number two behind Mike Miller. Bad for Grizzlies, good for Jones.
92. Smush Parker - Ended up surprisingly OK on the Player Rater.
93. Marvin Williams - Sleeper Alert!
94. Tyson Chandler - Slacker Alert!
95. Kevin Martin - Possible breakout this year.
96. Ben Gordon - Points and threes are nothing to sneeze at.
97. Luke Ridnour - Still waiting for this situation to shake out.
98. Luol Deng - great value this late, if he can find PT.
99. JR Smith - his stock is slipping fast, though.
100. Vladimir Radmanovic - Not a bad risk this late, could find a nice role on other LA team.

So here we go - the overall rankings:

1. LeBron James - highest upside equals highest pick.
2. Shawn Marion - yes, number two.  it’s not an opinion, it’s a fact.
3. Kevin Garnett - Still a lock to finish in the top 5 and play 80 games.
4. Dirk Nowitzki - Fewer holes than Kobe means he gets the higher spot.
5. Kobe Bryant - Could battle LeBron for #1 … also could play 50 games.
6. Gilbert Arenas - East Coast assassin supposedly has a new focus on defense.
7. Elton Brand - Solid as a rock, great to match with a second round guard.
8. Dwyane Wade - In three games where he’s gotten real run this preseason, he’s attempted a total of 8 threes (good) - and only made 2 (bad).
9. Yao Ming - First C, biggest risk in first round.
10. Paul Pierce - Underrated, could be justified as high as 7.
11. Steve Nash - We love us some point guards, and he’s full of targets now.
12. Ray Allen - see Pierce.
13. Chris Paul - Sophomore slump?  We’d guess not.
14. Allen Iverson - How long can he keep it up?
15. Chris Bosh - Could be justified at end of the first round.
16. Andrei Kirilenko - must be paired with a low-risk, high-points player (like Wade).
17. Tim Duncan - he’s a steal this late.
18. Jermaine O’Neal - Injuries are a fact of life here.
19. Vince Carter - Contract year alert!!
20. Chauncey Billups - Will be counted on for major minutes - again.
21. Tracy McGrady - Highest risk/reward of the second round, great value in the third.
22. Jason Kidd - If only he scored more, but his value is sneaky good.
23. Joe Johnson - word on the street is more threes and less assists.  Fine with me.
24. Michael Redd - Solid in the third, but word is he may be scoring a bit less this year.
25. Lamar Odom - Will have his down games, but he’ll make up for it.
26. Carmelo Anthony - Can he improve yet again?
27. Jason Richardson - hard to draft a guy that’s hurt, but he says he’ll be ready opening day.
28. Mike Bibby - possibly a steal in the third.
29. Rashard Lewis - No frills, but solid filler.
30. Gerald Wallace - You feeling lucky?  I’m sorry, but this guy has bust written all over him.
31. Boris Diaw - I’m concerned about how Amare will affect his numbers, but no one else seems to share my concerns.
32. Rasheed Wallace - No longer a C, but should act more like one with Big Ben gone.
33. Ron Artest - Still gotta take a deep breath before drafting him.
34. Dwight Howard - Free throws, Dwight, free throws.  Only 54% in the preseason.
35. Stephon Marbury - Could be a steal here, could be a disaster.
36. Brad Miller - Good to pair with a low-assist PG like Arenas.
37. Amare Stoudamire - Someone will take the plunge before this, though.
38. Marcus Camby - Is he really any different from Amare?  But you’ll get him at least 5-10 picks later.
39. Richard Jefferson - A solid pick here, he gets a little lost in the shuffle.
40. Jason Terry - don’t draft him as a PG, because he’s not going to play like one.
41. Kirk Hinrich - Draft him as a PG and don’t look back.
42. Andre Miller - fine as a PG1, terrific as a PG2.
43. Zydrunas Ilgauskas - Terrific value here, but when will he start slowing down?
44. Ben Wallace - Could be a bust this year.
45. Josh Smith - Better bet to excel than Geral Wallace.
46. Peja Stojakovic - could provide much better value than this, but there are lots of question marks.
47. Raymond Felton - Breakout?  I say yes.
48. Mehmet Okur - I don’t know how this guy stays under the radar but he manages to do it.
49. Carlos Boozer - Not sure he’s an injury risk anymore.
50. Baron Davis - I’m shaking my head as I type his name.