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. Albert Pujols, STL: 78 (+102%) With 28 walks and just seven strikeouts, Pujols has a .538 OBP. 2. Lance Berkman, HOU: 72 (+62%) Berkman continues his tear, hitting three homers and posting a 1.437 OPS over the past seven days. 3. Chase Utley, PHI: 70 (+177%) Nine players have hit seven or more homers and they?re all in the NL, including Utley who has a MLB-best 10 (half of which have come against lefties). 4. Pat Burrell, PHI: 64 (+33%) Burrell has done most of his damage against righties, hitting 1.303 with seven homers of his eight homers coming in those at bats. 5. Derrek Lee, CHI: 62 (+41%) Lee is second in total bases with 68 while posting an OPS of 1.092. 6. Brandon Webb, ARI: 62 (+211%) Webb is 6-0 with a 1.98 ERA and 34 K?s as his K/9 is at 7.46, slightly above his career average of 7.28. 7. Chipper Jones, ATL: 62 (+38%) Batting .433 with a 1.192 OPS, Jones leads the MLB in both categories. 8. Nate McLouth, PIT: 60 (+3,801%) McLouth has the second-highest OPS (1.041) of all left-handed hitters. 9. Conor Jackson, ARI: 60 (+3,833%) Jackson has a 1.018 OPS to go with three triples (tied for MLB lead) and five doubles. 10. Carlos Quentin, CWS: 59 (+3,900%) Quentin makes his first appearance in the rankings as he has a MLB-best 1.482 OPS over the last seven days. 11. Cliff Lee, CLE: 58 (+300%) Opposing hitters have a .264 OPS against Lee, which is easily first ahead of Ben Sheets? .397 OPS-against. 12. Josh Hamilton, TEX: 54 (+3,932%) Hamilton leads the MLB in RBIs with 27 while hitting .333/.385/.581. 13. Hanley Ramirez, FLA: 54 (+3,545%) Ramirez has eight homers and nine stolen bases and could flirt with 50-50 if he kept up this pace. He also has been tremendous with runners in scoring position and two outs, hitting for an OPS of 1.325 with an MLB-best 12 RBIs. 14. Jake Peavy, SDP: 53 (+146%) Peavy leads the NL in strikeouts with 38 even though his K/9 is at 7.95 which is down from the 9.67 he posted a season ago as Cy Young. 15. Jacoby Ellsbury, BOS: 52 (+3,784%) Ellsbury is second in the AL in runs (20) and stolen bases (8). 16. Chien-Ming Wang, NYY: 52 (+293%) Wang has been striking out more batters, walking fewer ones while not keeping the ball on the ground quite as much (1.85 G/F vs. 2.81 career average). 17. James Shields, TBR: 52 (+1,467%) Shields is yielding a .542 OPS against right-handed batters while lefties hit .708. 18. Rafael Furcal, LAD: 52 (-1%) Furcal has three homers, which is already half the total he hit a season ago. 19. Carlos Zambrano, CHC: 51 (-3%) Zambrano?s K/9 rate has fallen for the third consecutive season, but he is also walking fewer batters. 20. Felix Hernandez, SEA: 50 (+2,770%) Hernandez is first in the AL in K?s with 41 and third in ERA (2.22). 21. Ben Sheets, MIL: 49 (+26%) Sheets made his last start on April 18th, but he looks ready to return. 22. Miguel Tejada, HOU: 48 (+3%) Tejada is hitting .992 against righties and just .669 against lefties. 23. Aramis Ramirez, CHC: 48 (-1%) Ramirez is hitting 1.012 at Wrigley and .878 on the road. 24. Dan Haren, ARI: 47 (+270%) Other than a bad start at Chavez Ravine, Haren has been nearly flawless with the D-Backs. 25. Casey Kotchman, LAA: 47 (+921%) Kotchman is hitting .455 with 8 RBIs when there are two outs and runners in scoring position. 26. Tim Lincecum, SFG: 46 (+3,536%) Lincecum has a scoreless streak of 16.2 innings to go with his 11.05 K/9 ratio. 27. Edinson Volquez, ARI: 46 (+3,594%) Volquez has a 10.13 K/9 ratio and a 1.23 ERA making the Josh Hamilton trade look good from both sides. 28. David Wright, NYM: 46 (+176%) Wright has been dominating lefties, hitting .500/.571/.867. 29. Ervin Santana, LAA: 46 (+3,293%) Santana is 5th in the AL in WHIP with 1.02. 30. Adam Wainwright, STL: 45 (+1,936%) Wainwright is coming off a compete game win against Houston and has gone deep into each of his five starts. 31. Josh Willingham, FLA: 45 (+3,357%) Willingham is slugging .637, which is 6th in the NL.