The Sporting News gives their list of the Top 40 players in the Big 12 Conference

This list by Tom Dienhart does a fantastic job of showing why I constantly say most sports reporters know nothing about football. Any list that ranks a) Reggie Smith as the top player in the conference, b) Tony Hills above Martellus Bennett, Mike Goodson, and Stephen McGee, and c) Colt McCoy ahead of Chase Daniel, is suspect.