1. Peyton Manning - Indianapolis Colts : He has been, arguably, the best quarterback in the NFL for many years now and hasen't done anything to make me think otherwise. I was on the fence with him and Brady until Manning won a Super Bowl. Mechanically, he is the most put together quarterback in the NFL, and after winning the Super Bowl, i believe he is the best Quarterback in the NFL
2. Tom Brady - New England Patriots : He was the best quarterback in the NFL this year. He was almost unstoppable and was finally given some weapons to work with in Randy Moss, Wes Welker and Donte Stallworth. I don't believe there is a Quarterback that is better in the playoffs, and believe that he will go down as the best playoff quarterback of all-time
3. Tony Romo - Dallas Cowboys : Tony Romo, I believe could be considered an elite quarterback, up there with Manning and Brady if he could just get something done in the playoffs. I mean, statistically, he had one of the best seasons a quarterback has had in a long time. He threw 36 TD's and 19 INT (6 of which came in one game, that he still managed to win), 4,211 yards and a 97.4 rating.
4. Drew Brees - New Orleans Saints : Another Quarterback that has been a stellar regular season quarterback. He was, statistically, probably the best quarterback in the 2006 season, throwing 26 TD's and 11 INT's and 4,418 yards with a 96.2 rating. After a slow start to the 2007 season, he also managed to put together a good season, throwing for 3,499 yards, 27 TD's and 9 INT's with a 103.5 rating in his last 12 games.
5. Carson Palmer - Cinncinati Bengals : Palmer has all the mechanics and weapons to be an elite quarterback in the NFL. He can put up huge numbers and normally does. But, Palmer somewhat had an off year this year, and should of done more with the weapons he has in Chad Johnson, T.J. Houshmandzadeh and Chris Henry. Also, to be considered an elite quarterback, you must win a playoff game, which is something he hasen't done.
6. Matt Hasselbeck - Seattle Seahawks : Matt Hasselbeck wouldn't have been this high at the beginning of the year, in my opinion, because he had never thrown the ball enough in the Seahawks run first offense. This year, he really showed me and the world he could throw the ball over 550 times a year and be successful. He threw 28 TD's while only throwing 12 INT's with 3,966 yards and a rating of 91.4.
7. Brett Favre - Green Bay Packers : When Brett Favre decided to come back, no one thought he could lead a team to a 13-3 record and a 47 yard kick and an interception away from the Super Bowl. He broke almost every record you could imagine for a quarterback as well. They include Touchdown Passes, Completions and Wins for a quarterback. He also put together one of the best seasons in his 17 great NFL seasons. He had the best completion percentage of his career with 66.5% and his best rating (95.7) since 1996
8. Ben Rothlisberger - Pittsburgh Steelers : Big Ben had a very steller 2007 season, throwing 32 TD's and only 11 INT's. He bounced back from a poor 2006 season that was below expectations and was hindered by injuries, including a motorcycle crash. One of the main reasons he is in the top 10, in my opinion, is because he has won a super bowl, and won it at a very young age. He was the youngest Super Bowl Champion of all-time.
9. Marc Bulgar - St. Louis Rams : At the beginning on the year, I had Bulgar at #5. I thought he was a Quarterback who used all his weapons and was poised to have a Super Bowl contending team with offensive weapons like Tory Holt and Stephen Jackson and a mediocore defense. Boy was I wrong. He came in and had his worst year has a starting Quarterback, throwing only 11 TD's and 15 INT's with a rating of 70.4 while only starting only 12 games. I still believe however, if the Rams get some help on there offensive line, he can once again be considered a top Quarterback.
10. Eli Manning - New York Giants : After being put in his brothers shadow, and having expectations that were way to great for him, Eli has finally come into his own, poised to win a Super Bowl and match his brothers total at the tender age of 27. After having his worst year as a starting quarterback (throwing less touchdowns (23) and more interceptions (20) then ever in his career), Eli came into the playoffs on a strong note and didnt turn the ball over once. He has thrown 4 TD's and 0 INT's during the playoffs and has led his team to 2, or possibly 3 upset wins on the road to get to the Super Bowl.
HONORABLE MENTION: Donovon McNabb, Philip Rivers, Derek Anderson, David Garrard, Jeff Garcia