At RealGM, we use the Field Impact Counter (FIC) to objectively measure how effective players are performing and then use the Reina Value to evaluate their financial worth. The player with the highest FIC for the season, therefore, ?deserves? the highest salary, which is Alex Rodriguez?s $28 million contract for 2008. Because Ben Sheets is currently the leader, he ?deserves? $28 million, and since he is ?actually? making $12.125 million, the difference is 131% and that becomes his Reina Value. Click here for more information about the Field Impact Counter and the Reina Value. Each player?s season FIC is listed below with his Reina Value percentage in parenthesis. 1. Lance Berkman, HOU: 123 (+93%) Berkman vaulted from an FIC of 89 to 123 and a comfortable lead this week by going 15-for-22 with a 1.136 slugging percentage. In 2007, he struck out in 18.7% of his plate appearances and he?s lowered it to just 10% of them this season. 2. Albert Pujols, STL: 90 (+69%) Pujols is as productive as ever, but is hitting a homer once in every 18.9 of his at bats, which is down from that 2006 season when it was at a 10.9 rate. 3. Nate McLouth, PIT: 85 (+4,976%) Four of McLouth?s nine homers have come against pitchers with ERAs under 3.50. 4. Chipper Jones, ATL: 85 (+53%) Jones is in a slow spell, batting just .235 over his last 17 at bats. 5. Chase Utley, PHI: 84 (+139%) Utley is even cooler that Jones, batting .167/.300/.250 over his past seven games. 6. Brandon Webb, ARI: 82 (+211%) Webb has now won each of his eight stars and threw a complete game against Philadelphia on Thursday. 7. Rafael Furcal, LAD: 78 (+8%) Furcal is now having back problems in the middle of a career season. 8. Cliff Lee, CLE: 78 (+315%) Lee pitched seven scoreless innings in his May 7th start against the Yankees to drop his ERA to 0.81. 9. Kevin Youkilis, BOS: 78 (+450%) Youkilis is batting .375/.394/.938 over his last 32 at bats with five homers, but eight strikeouts and one walk. 10. Ervin Santana, LAA: 77 (+3,710%) Santana pitched a complete game shutout on May 5th against the Royals. 11. Conor Jackson, ARI: 75 (+3,714%) Jackson is just 4-for-18 over the past six games. 12. Hanley Ramirez, FLA: 73 (+3,545%) Ramirez has helped lead the Marlins to the best record in baseball and is hitting .471/.600/.529 over his last 17 at bats. 13. James Shields, TBR: 71 (+1,500%) Shields threw a complete game one-hitter on May 9th against the Angels, striking out eight and walking none. 14. Carlos Quentin, CWS: 71 (+3,894%) Quentin has hit one homer in every 13.4 of his at bats in 2008. 15. Derrek Lee, CHC: 69 (+19%) Lee is 5 for his last 24 at bats, but two of the hits are homers. 16. Tim Lincecum, SFG: 69 (+3,784%) Lincecum beat the Phillies on Saturday, going eight innings (also striking out eight) and giving up two solo homers. 17. Carlos Zambrano, CHC: 69 (-2%) Zambrano has a 1.80 ERA and a 2.71 K/BB rate. 18. Pat Burrell, PHI: 68 (+9%) Burrell is two for his last 18 and is now hitting .298 for the season but his OPS remains over 1.000. 19. Jacoby Ellsbury, BOS: 68 (+3,718%) Ellsbury is five for his last 26 and has a .762 OPS, but is 14-for-14 on the base paths. 20. Ben Sheets, MIL: 67 (+28%) Sheets has a 2.53 ERA and is 4-0 this season. 21. Jake Peavy, SDP: 67 (+135%) Peavy?s K/BB has dropped from 3.53 to 2.89. 22. Daisuke Matsuzaka, BOS: 66 (+83%) Matsuzaka rebounded from his eight-walk outing at Detroit by striking out seven and walking three at Minnesota. 23. Chien-Ming Wang, NYY: 66 (+278%) Wang is continuing to throw fewer ground balls than ever before his season. 24. Aaron Cook, COL: 66 (+193%) Cook gave up three hits and one run in a seven-inning win against San Diego. 25. Matt Holliday, COL: (+56%) Holliday is hitting .364/.462/.636 over his past six games. - Christopher Reina is the executive editor of RealGM and the creator of the Reina Value.