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. *Through Tuesday's games Player, Team: FIC (Reina Value) 1. Albert Pujols, STL: 236 (+102%) For the first time since late April, Pujols is back in the top slot of our rankings. His OBP and slugging have both dropped since the All-Star break, but a homer-less July and August from Berkman have contributed to his ascension. 2. Lance Berkman, HOU: 230 (+62%) Berkman hasn?t hit a home run since June 30th when he took Eric Stults deep. 3. Roy Halladay, TOR: 219 (+116%) Halladay may not strike out batters as frequently as teammate A.J. Burnett, but his ERA is almost two runs better and he has an incredible seven complete games. 4. C.C. Sabathia, MIL: 214 (+72%) Sabathia has regained his command since coming over to the Brewers. 5. Brandon Webb, ARI: 212 (+239%) Webb has four more wins than Haren, but has a higher ERA and an inferior strikeout rate. 6. Nate McLouth, PIT: 207 (+3,919%) McLouth bounced back from a woeful June by hitting seven homers and a .931 OPS in August. 7. Cliff Lee, CLE: 206 (+325%) Cliff Lee has a 4.09 ERA in three starts since the break. 8. Josh Hamilton, TEX: 204 (+4,083%) Hamilton is 5-for-11 with a 1.136 OPS in August. 9. Chase Utley, PHI: 200 (+112%) Utley had a .779 OPS during the month of July. 10. Matt Holliday, COL: 197 (+68%) Holliday has a 1.234 OPS and seven homers since the All-Star break. 11. Carlos Quentin, CWS: 197 (+3,900%) Quentin has two homers in his past six games. 12. Grady Sizemore, CLE: 197 (+405%) Sizemore is hitting just .254/.388/.439 against lefties. 13. Ian Kinsler, TEX: 196 (+2,186%) Kinsler has been dropping down this list like a lead balloon as has a .539 OPS since the break. 14. Francisco Rodriguez, LAA: 194 (+60%) Would a closer who is set to shatter the single season save total accept being a setup man for the Yankees for a season or two? 15. Dan Haren, ARI: 191 (+289%) Settling in quite nicely in the NL West, Haren had a 1.32 ERA in June and a 1.95 in July. 16. Cole Hamels, PHI: 190 (+3,046%) Somehow lefties (.720) have hit Hamels better than righties (.641) this season. 17. Tim Lincecum, SFG: 190 (+3,768%) Lincecum has the second best ERA in the NL and the second best K/9 (10.04) in the MLB, but his WHIP is a somewhat ordinary 1.24. 18. Ervin Santana, LAA: 187 (+3,590%) Giving some thought to the playoffs, Santana has a 7.94 ERA against the Rays, 3.00 against the Twins, 0.00 in his start last week against the Yankees, and hasn?t faced the Red Sox or White Sox this season. 19. Justin Morneau, MIN: 186 (+85%) Morneau is batting .307/.354/.497 against lefties, which is a sizeable drop from his performance against righties even though they are still respectable numbers. 20. Carlos Lee, HOU: 183 (+24%) Lee was wise choosing Minute Maid Park as a free agent; his OPS is 99 points higher at home, though he has posted a 1.095 OPS at his other potential home, AT&T Park. 21. David Wright, NYM: 182 (+190%) Wright has dominated lefties with a 1.205 compared to just .791 against righties. 22. Ryan Dempster, CHC: 180 (+108%) When Dempster was previously a starter back in 2003 with the Reds, he had a 6.54 ERA. 23. Chipper Jones, ATL: 176 (+22%) Jones can?t stay on the field and hit .270/.390/.460 in July. 24. Chad Billingsley, LAD: 175 (+3,514%) Billingsley has been downright dominant in July and August and might just now be the ace of the Dodgers? staff. 25. Aaron Cook, COL: 175 (+189%) Cook?s home ERA (3.64) and road ERA (3.61) are virtually identical.