Engel: Top 100 Keepers

Here is my list of the Top 100 Keepers for 2007. Not only should this serve as a list to help existing keeper league owners make their roster decisions, it can also be a draft guide for those drafting in the keeper format for the first time. Long-term value is considered along with estimated impact for next season. Rankings are based on standard ESPN.com performance scoring and league sizes that include 1 QB, 2 RBs, 2 WRs, 1 flex player and 1 TE in starting lineups.