As we enter the dog days of summer, people all across the United States of America are looking forward to family vacations, no school, and picnics. And those who are football fans appreciate these long, warm summer days, but long for the upcoming football season. One of the most debated topics in the National Football League centers around the Quarterback position. There have been debates for years on who is better. Whether it was Unitas or Starr, Staubach or Bradshaw, Marino or Elway, this has always been barber shop talk. Today, with Tom Brady and Peyton Manning, things are no different. However, when compiling this list, I started to realize that the state of NFL signal callers is in a state of flux. There are lots of young, unproven guys out there and very few "gold standard" quarterbacks right now. With that said, here's my list of the twenty best (because there aren't more than 20 quality starters) signal callers of today:

1. Peyton Manning - The Super Bowl monkey is now off of his back and he will go down as one of the five best QB's to ever play the game. He has the pedigree, numbers, MVP's, and now the ring. The gold blazer (and that Heisman he had stolen from him 10 years ago) are all that elude him, and he'll get the gold blazer soon enough.
2. Tom Brady - Three rings, clutch playoff performances, the multiple defining moments in big spots..................it was hard rating him second, but when you evaluate Manning's body of work, he has to go ahead of Brady. With that said, Brady will go down as one of the great winners in NFL history.
3. Donovan McNabb - You could debate Carson Palmer or Drew Brees here, but I like guys that have proven it over time and McNabb has a much more complete resume right now. Injuries and controversy have seemingly slowed down this star, but when healthy, he's a great QB. He is this generation's Jim Kelly, you won't appreciate him until he's gone.
4. Drew Brees - The most efficient QB in the game right now. Does not possess prototypical size, speed, or arm strength, but is the best anticipator of throws in the NFL right now. He is the perfect QB for Sean Payton's multiple offensive schemes. He's the best chain mover in the league.
5. Carson Palmer - When the good man upstairs drew up a QB, this kid was the genetic lottery winner. Standing 6'5" 240 pounds, with graceful feet and a howitzer for a right arm, you wonder how great this kid could be. With that said, he's got to get his team deep into January before you rate him any higher.
6. Matt Hasselbeck - Here is where the sharp falloff begins. Hasselbeck had great years in 2004 and 2005, but injuries and inconsistency marred his 2006 campaign. This will be a very telling year for his legacy. If he rebounds, he's could make the Top 5 a Top 6, if not, he could get passed by the Romo's ,Leinart's, Young's, and Cutler's of the world.
7. Mark Bulger - Probably the quietest big number fantasy football QB in history. The guy throws a catchable ball and is deftly accurate. But, you have to wonder why his team's have not been more successful. You have two Hall-of-Fame receivers and have had a Hall-of-Fame RB and replaced him with a stud, and the best you can do is play .500 ball in the pedestrian NFC. True, St. Louis' defense has been shaky, but Peyton Manning has been taking teams with shaky defenses to the much-tougher AFC playoffs for years. Bulger is a poor man's Dan Fouts.
8. Philip Rivers - The Chargers QB had a very efficient first year and looks poised to take the next step in 2007. He has a great feel for the game and knows how to read defenses, which a lot of young guys struggle mightily with. Look for Rivers to have a great season and take a step towards the Top 5 in 2007.
9. Chad Pennington - The most maligned right arm in the Northeast had a bounce back campaign in 2006, leading the Jets to a surprise Wild Card berth. Pennington lacks elite arm strength, but he knows where to go with the ball and is among the best game manager in the business. You just always wonder about that shoulder though.
10. Brett Favre - Yeah, I know, the guy should probably go home, but he's still among the most talented QB's in the game today. Favre is a lot like Roger Clemens, he might not hit 98 mph on the gun anymore, but he can still sling it 93 mph with regularity. If he was on a better team, he'd still be an elite player. You put him in Chicago, and they would sew up the NFC North by Columbus Day.
11. Steve McNair - Sticking to the theme of guys who have lost a little on their fastball, but still know how to play. McNair has chronic back issues that have taken his long ball and some of his mobility away, but he's still a supreme competitor and game manager. He's a scary guy when he has the ball in his hands late.
12. Ben Roethlisberger - I have never been a huge Big Ben guy. He's been successful, but I felt like Pittsburgh won in spite of him in 2004 and 2005. And when he got his opportunity to shine in 2006, he fell flat on his face, on, and off the field. With that said, he put up some quality numbers and will play much better in 2007.
13. Tony Romo - I really hate putting him this high, but this is where we are in the QB gene pool right now. He put up good numbers and seems to have a flare for the position. If he improves his consistency, he could be a good QB for a long time in this league.
14. Vince Young - Yeah, I know, he's not a great passer right now, and he threw more picks than TD's last year, but, did you see what a huge difference he made in the Titans season last year. This guy is a winner plain and simple. He's Michael Vick with leadership qualities and a brain, no matter what the Wonderlich said.
15. Michael Vick - This one is sure to elicit comments, but when you look at Vick's body of work, his career has not been THAT bad. In basically 4 ½ seasons as the Falcons QB, he's taken them to the playoffs twice, the NFC title game once, and is coming off of a career high in TD passes and rushing yards. I question whether his head and heart are into being a leader, but his body of work, at face value, is not half bad.
16. Eli Manning - As you can see, I stick to themes and this theme is act two of #1 overall picks who have not been as bad as everyone has made them out to be. No doubt, Eli looked like a deer in the headlights down the stretch in 2006, but how many QB's have gone to the playoffs in each of their first two seasons as a starter? This is a pivotal year for Eli, but this glass may be half-full.
17. Matt Leinart - Matt had a pretty nice first campaign statistically and made some big things happen for the Cardinals. However, I just think that team is cursed, and through no fault of his own, he may have a hard time being successful there.
18. Jake Delhomme - This is a guy who's game fell off, big time, in 2006. And with former #1 overall pick David Carr lurking behind him, he better step up, or he will be shipping out in 2007.
19. Jay Cutler - I really like the upside of the former Commodore QB. He has the size, speed, and arm strength that you covet in a prospect. He made huge plays deep and with Javon Walker and Brandon Marshall stretching the field, the Broncos will have a potent down-the-field passing game in 2007.
20. J.P. Losman - To be honest, I have not seen a lot of J.P., but he seems to have turned a bit of a corner in 2006. He's a guy that has all the tools, but he has the Jake Plummer self-destruct button a little too close to his trigger finger. This is a big year for J.P. to see how legit his progress is.