At RealGM, we use the Field Impact Counter (FIC) to objectively measure how effectively 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: 159 (+93%) Berkman hasn?t hit a homerun in his past eight games after going through a streak of hitting eight of them in 16 games. 2. Nate McLouth, PIT: 119 (+5,406%) McLouth continues to prove that his 2008 is not a fluke as he is hitting .440/.517/.640 over his past 25 at bats. 3. Chipper Jones, ATL: 118 (+75%) Can Chipper Jones bat .400? He is currently resting at .416 and is hitting .455 over his past 22 at bats. 4. Albert Pujols, STL: 118 (+36%) Pujols is hitting just .200/.273/.300 over his past 20 at bats. 5. Chase Utley, PHI: 113 (+139%) Utley continues to lead the MLB in homers with 16. 6. Josh Hamilton, TEX: 104 (+4,210%) Hamilton is third in the AL in batting (.327) and second in homers with 12. 7. Carlos Quentin, CWS: 103 (+4,146%) Quentin has at least one home run against every opponent he?s faced with the exception of the Rays. 8. Brandon Webb, ARI: 100 (+202%) Webb has a K/9 rate of 7.71, which is his highest since his 2003 debut when he posted an 8.57 K/9 rate. 9. Cliff Lee, CLE: 99 (+313%) Lee has a 6.00 K/BB rate and is second in the MLB in ERA. 10. Cole Hamels, PHI: 93 (+3,100%) The San Diego native has a 2.23 ERA at Citizens Bank Park. 11. Jacoby Ellsbury, BOS: 92 (+3,841%) Ellsbury is second in the AL in runs (39) and stolen bases (19). 12. Edinson Volquez, CIN: 91 (+3,976%) Volquez leads the MLB in ERA with a mark of 1.31, as well as strikeouts with 76. 13. Carlos Zambrano, CHC: 91 (+0%) Zambrano is third in the NL with a 2.47 ERA. 14. Pat Burrell, PHI: 91 (+12%) Burrell is batting just .218 in May, but five of his 17 hits are homers. 15. Francisco Rodriguez, LAA: 90 (+58%) Rodriguez leads the MLB with 21 saves and has a 2.35 ERA. 16. Jason Bay, PIT: 89 (+162%) Bay is hitting .480/.536/.960 over his past 25 at bats. 17. James Shields, TBR: 89 (+1,467%) Shields has a 2.92 ERA against the Yankees, but he has been on the wrong end of two losses. 18. Tim Hudson, ATL: 88 (+0%) Hudson is yielding a .609 OPS against. 19. Ervin Santana, LAA: 88 (+3,590%) Santana had a 2.48 ERA in April but is 1-2 with a 4.39 ERA in May. 20. Ben Sheets, MIL: 88 (+28%) Sheets has a 2.38 ERA at Wrigley Field in two starts this season. 21. Conor Jackson, ARI: 88 (+3,535%) Bay has an .827 OPS in his first at bat against a pitcher and 1.009 and .941 in his second and third at bats. 22. Aramis Ramirez, CHC: 88 (+0%) Ramirez has increased his BB/PA rate to .137, which is up significantly from his career average of .070. 23. Roy Halladay, TOR: 88 (+51%) Halladay has an excellent 2.80 groundball/flyball ratio. 24. Matt Holliday, COL: 87 (+58%) Holliday has a 1.023 OPS during the month of May. 25. Shaun Marcum, TOR: 87 (+3,555%) Marcum currently leads the MLB in WHIP (0.87). - Christopher Reina is the executive editor of RealGM and the creator of the Reina Value.