By Christopher Reina At RealGM, we use the Field Impact Counter (FIC) to objectively measure how effective players are performing and then use the Reina Value to valuate 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. *Through Tuesday?s games 1. Chase Utley, PHI: 60 (+260%) Utley has a MLB-best nine homers and MLB-best 1.238 OPS as he makes a very strong early MVP statement. 2. Albert Pujols, STL: 55 (+69%) Pujols is getting pitched around heavily and is contemplating going out of the strike zone more frequently. 3. Chipper Jones, ATL: 53 (+75%) Jones is leading the MLB with a .430 batting average and six homers. 4. Jacoby Ellsbury, BOS: 53 (+4,563%) Ellsbury has a 1.152 OPS, two homers and six stolen bases in his past seven games. 5. Brandon Webb, ARI: 53 (+239%) Webb is five-for-five in his starts and has 29 K?s in 35 innings. 6. Conor Jackson, ARI: 52 (+3,977%) Jackson is batting .400/.423/.800 in his past six games, hitting three doubles, two triples and a homer in the process. 7. Pat Burrell, PHI: 52 (+19%) Burrell has a 1.200 OPS, second in the MLB behind teammate Utley. 8. Lance Berkman, HOU: 51 (+14%) Berkman has a 1.316 OPS at Minute Maid Park and just .709 on the road. 9. Derrek Lee, CHC: 50 (+25%) Lee is leading the NL in runs with 19 while being second in home runs with seven. 10. Ben Sheets, MIL: 49 (+32%) Sheets has a microscopic 0.96 ERA, but will be scratched until Tuesday. 11. Nate McLouth, PIT: 49 (+3,660%) McLouth, a career .261/.336/.449 hitter, is currently hitting .366/.447/.622. 12. Hanley Ramirez, FLA: 48 (+3,545%) Ramirez is the ultimate stat sheet stuffer, in the top-10 in the NL in batting, homers, runs, OBP, slugging and stolen bases. 13. Jake Peavy, SDP: 47 (+146%) Peavy is yielding a .340 average and 1.002 OPS in road games this season. 14. David Wright, NYM: 47 (+204%) Wright has a 1.126 OPS and 10 doubles, but he continues to struggle at Wrigley Field (.761 career OPS). 15. Rafael Furcal, LAD: 45 (+0%) Furcal is in a walk year and is currently making exactly how much he deserves ($15.7 million). 16. Felix Hernandez, SEA: 44 (+2,813%) King Felix is leading the league in K?s with 31. 17. Miguel Tejada, HOU: 43 (+6%) While not condoning lying for the sake of business, I am not a fan of ambush ?journalism? and am happy seeing Miggy playing so well in Houston. 18. Kevin Youkilis, BOS: 42 (+417%) Youkilis is batting just .300/.364/.433 over his past seven games. 19. Daisuke Matsuzaka, BOS: 42 (+86%) Dice-K is giving up an OPS of .490 away from Fenway Park. 20. Jonathan Papelbon, BOS: 41 (+1,900%) Papelbon has 8 saves and a 14.73 K/9 rate. 21. Carlos Zambrano, CHC: 41 (-5%) Zambrano has been keeping his walks down and has a 5.40 K/BB rate so far this season. 22. Micah Owings, ARI: 40 (+3,685%) Owings has an excellent WHIP of 0.88 through his first four starts in 2008. 23. Chien-Ming Wang, NYY: 40 (+278%) Wang has been giving up more flyballs than ever before in his career, but continues to be as effective as ever, though his ERA is now approaching 4.00. 24. Eric Byrnes, ARI: 40 (+125%) I wasn?t sure about Byrnes? three-year, $30 million extension when the D-Backs signed him to it, but he is currently out-playing the deal, ?deserving? to make $15 million annually right now. 25. Aramis Ramirez, CHC: 40 (-3%) Ramirez is batting .391/.563/.739 over his past seven games. 26. Josh Hamilton, TEX: 38 (+3,611%) Hamilton has an OPS of 1.017 against lefties and .885 against righties. 27. Dustin Pedroia, BOS: 38 (+3,073%) Pedroia leads the MLB in doubles (11) and the AL in batting (.364). 28. John Smoltz, ATL: 38 (+4%) Smoltz has a 0.78 ERA and 31 strikeouts so far this season. 29. Ervin Santana, LAA: 37 (+3,293%) Santana has rebounded from his 5.76 2007 to get his ERA down to 2.67. 30. Zack Greinke, KCR: 37 (+900%) Greinke has a 1.24 ERA and one complete game. 31. Cliff Lee, CLE: 37 (+250%) Lee has a 0.40 ERA and a .128 BAA. 32. Manny Ramirez, BOS: 37 (-26%) Manny has a 1.494 OPS and three homers in his past six games.