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 Sunday's games Player, Team: FIC (Reina Value) 1. Albert Pujols, STL: 269 (+102%) After Spring Training injury concerns, Pujols leads the MLB in OPS with a 1.076 mark and is on pace to win his second MVP. 2. Lance Berkman, HOU: 251 (+62%) Berkman has finally cracked out of his homerun drought with three in his past eight games. 3. CC Sabathia, MIL: 246 (+96%) Sabathia has yielded 11 earned runs in 64 innings with the Brewers while striking out 60. 4. Roy Halladay, TOR: 236 (+89%) Halladay pitched another complete game on Saturday in Toronto?s 4-1 victory over Boston. 5. Brandon Webb, ARI: 232 (+239%) Webb became the first pitcher to win 18 games this season. 6. Carlos Quentin, CWS: 229 (+4,176%) The AL MVP frontrunner was acquired in exchange for Chris Carter, who has a .945 OPS in Class A ball for the A?s system (Arizona flipped him in the Dan Haren trade and eventually looked for power in the form of Adam Dunn). 7. Cliff Lee, CLE: 229 (+325%) Lee has only fanned nine batters in 24 August innings, but he?s posting a 1.50 ERA. 8. Matt Holliday, COL: 223 (+75%) If the Rockies do trade Holliday this winter, the acquiring team must take note of his .799 career road OPS, which compares poorly to his 1.092 mark at Coors Field. Even during his runner-up MVP season a year ago his road mark was just .860. 9. Tim Lincecum, SFG: 221 (+3,974%) Lincecum leads the MLB in strikeouts with 192 and has exactly 96 against both lefties and righties. 10. Ian Kisler, TEX: 217 (+2,186%) Kinsler?s .892 OPS is a huge improvement over the .796 he posted last season with the huge gain being made in his slugging percentage. 11. Josh Hamilton, TEX: 216 (+3,932%) Hamilton is slugging .658 at home and .454 on the road. 12. Cole Hamels, PHI: 213 (+3,100%) Hamels got his first win since July 3rd on Sunday despite a month and a half of throwing well. 13. Carlos Lee, HOU: 209 (+28%) The Astros are 6-2 since losing Carlos Lee for the season. 14. David Wright, NYM: 207 (+204%) Wright has an 11-game hitting streak. 15. Chase Utley, PHI: 206 (+103%) Utley has hit just five of his 30 homers since the break. 16. Nate McLouth, PIT: 206 (+3,597%) McLouth is slugging just .352 in August as he continues to have inconsistent power numbers. 17. Johan Santana, NYM: 206 (-8%) The Mets are 15-11 in Santana?s starts, and he is striking out two fewer batters per nine innings than he did last season. 18. Francisco Rodriguez, LAA: 205 (+55%) Rodriguez has two blown saves in five chances during the month of August. 19. Dan Haren, ARI: 205 (+283%) Haren has a 5.40 ERA over his past two starts. 20. Ervin Santana, LAA: 204 (+3,590%) Santana had a 5.76 ERA in 2007, and thus his 3.49 mark represents a 2.27 improvement. 21. Justin Morneau, MIN: 201 (+81%) The Twins are just 11-8 when Morneau homers this season. 22. Ryan Dempster, CHC: 201 (+106%) Dempster has a 3.09 in 11.2 innings in August. 23. Mark Teixeira, LAA: 201 (+20%) The Angels are 11-6 since acquiring Teixeria, and he has a 1.157 OPS in August. 24. Aubrey Huff, BAL: 199 (+85%) Huff?s OPS (.917) is 138 points higher than it was last season. 25. Ben Sheets, MIL: 197 (+21%) For the first time since 2004, Sheets should make at least 30 starts.