The 2024 NFL season is just around the corner and outlets everywhere are preparing for the start of the regular season.

In this context, ESPN has released its annual top 100 list of the best players in the NFL.

This is how ESPN created its list.

To create our list, we asked a panel of dozens of ESPN NFL experts to rate players based on performance expectations for the 2024 season against their peers. The focus was solely on the upcoming season and predicting potential greatness, not past performance or positional value. From these evaluations, we identified the best players in the league.

ESPN has named three New York Giants among the NFL’s 100 greatest players, and none of them should come as a surprise.

Andrew Thomas – 76.

Thomas might be even higher on this list if he hadn’t been limited to 10 games last season with a hamstring injury. When Thomas is on the field, he has proven to be a top-notch left tackle. His 92.4% pass block win rate over the past two seasons ranks seventh among all tackles. Just look at the impact he has on the Giants’ offense. New York averaged 12.1 points per game in the first eight games when he was unhealthy. After returning from injury, he averaged 18.1 points per game. He might be the most important player on the entire Giants roster. — Jordan Raan

I definitely agree that Thomas should be ranked higher. Thomas is the sixth-ranked offensive tackle on the list, which matches his win percentage as a pass blocker over the last two years.

On the other hand, I disagree with ESPN’s decision to neglect positional value – players who have the greatest impact on the game at the most difficult positions should be recognized for that. And since offensive tackle is a cornerstone position, a good tackle should be valued higher than the bottom quarter of this list.

Right now, the most important thing for Thomas is to stay healthy. He missed 7 games in 2023 and four games in 2021 (I’m not counting the game he missed in 2022 with the other starters). An offensive line is much more than any individual player on that line, but it’s certainly easier to play well when the best player is on the field.

Dexter Lawrence – 54.

Lawrence’s numbers as a nose tackle are unmatched. According to NFL Next Gen Stats, he had 24 quarterback pressures up the middle last season. No one else managed more than eight. You only have to look at what Aaron Rodgers said after playing against him two years ago to see the respect he now commands around the league. “No. 97 is a top-notch player. And he should probably get more recognition for his ability,” Rodgers said. He’s starting to get noticed. — Jordan Raan

Lawrence’s potential was visible in the first three years of his career, but there was always something missing that kept him silent in games for long periods of time, even weeks at a time.

That “something” was technique. Lawrence has a truly rare combination of size, strength and movement skills that makes him an absolute problem for centre-backs. But it wasn’t until he came under the care of Andre Patterson that his potential was fully realized. He’s no longer just a big, strong boy – he’s a true professional who really understands what he’s doing out there. Lawrence won’t win everyone reputation, but if he becomes a technician, he also poses a much greater threat.

Brian Burns – 36.

Burns has recorded at least eight sacks in each of the last four seasons, and his 20.4% pass rush win rate is the 14th-best of any player during that span. The Giants showed what they thought of Burns’ play in Carolina when they traded him in the offseason and then gave him a $141 million deal. So far, Burns has impressed. Cornerback Nick McCloud said he’s “impressed” with the explosive power Burns possesses at his size (250 pounds). In fact, the Giants believe Burns can take his game to the next level playing with Dexter Lawrence II under center and Kayvon Thibodeaux on the other side. — Jordan Raan

We have been saying for a few years that the Giants’ defensive line is the undisputed strength of the team. And with the trio of Lawrence, Thibodeaux and now Burns, it would be a disappointment if was not Great.

One of the more interesting facts from last year was that while the Giants ranked 29th in sacks (34), they ranked 11th as a team in pass rush win rate.

There were several reasons for this: on the one hand, Wink Martindale’s trust in the flash, on the other hand To know Lightning came and took the ball out immediately.

Shane Bowen’s defense will rely much more heavily on four-man pressure in quarter coverage. This is where Burns, Lawrence, and Thibodeaux come in, and the Giants will rely on them to disrupt plays in the opposing backfield. Ideally, the addition of Burns will prevent blockers from double-covering everyone, and at least one of them will find a favorable opponent.

The other interesting aspect of ESPN’s list is the age of the three Giants on the list. Thomas is 25, while Lawrence and Burns are 26. At times, it feels like all three players have been in the NFL forever, even though they are just reaching the peak of their careers.

The Giants may not have the deepest roster in the NFL (at least not yet), that honor goes to the San Francisco 49ers with eight players on the roster. However, it is good news that their best players are all young. It is a core that they can keep together and continue to build on in the years to come.