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. Chase Utley, PHI: 90 (+260%) Utley is a relative bargain given his incredibly consistent superstar level of production, making $7.79 million but ?deserving? Alex Rodriguez?s $28 million 2008 salary. 2. Lance Berkman, HOU: 89 (+62%) Berkman has a 1.415 OPS at Minute Maid Park and .845 on the road. 3. Albert Pujols, STL: 87 (+56%) Pujols leads the NL in OBP (.514), but is 15th in homers (6). 4. Rafael Furcal, LAD: 78 (+20%) With 12 doubles, five homers and two triples, Furcal has a .597 slugging percentage, which is obscenely higher than his .355 last season, as well as his previous career high of .445 in 2006. He also has a .448 OBP, which is almost 100 points higher than his career mark of .352. 5. Chipper Jones, ATL: 78 (+51%) Jones easily leads the MLB in batting at .425 and also has nine homers (eight have been from the left side of the plate). He was hitting .301 through this date last season. 6. Ervin Santana, LAA: 77 (+3,972%) Opposing hitters have an OPS of just .529 against Santana. 7. Nate McLouth, PIT: 76 (+3,892%) McLouth has a .327 BABIP and is hitting .417/.533/.833 with runners in scoring position. 8. Brandon Webb, ARI: 70 (+202%) Webb has on each of his seven starts including Saturday?s against the Mets in which he gave up four earned runs and struck out just three, but the D-Backs put up 10 runs. 9. Derrek Lee, CHC: 70 (+25%) Lee is quickly dropping down the rankings while he hits for a .462 OPS so far in May. 10. Pat Burrell, PHI: 69 (+12%) Not just producing at Citizen?s Bank Park, Burrell has a 1.264 OPS and five of his nine homers on the road. 11. Conor Jackson, ARI: 68 (+3,714%) For his career, Jackson has a .788 OPS against right-handed pitchers, but is hitting .953 so far this season. 12. Cliff Lee, CLE: 66 (+300%) Lee easily leads the MLB in ERA (0.96), as well as K/BB (16.0). 13. Jake Peavy, SDP: 63 (+146%) Peavy?s ERA is at 2.22, but his home/away split is 0.87/4.59. 14. Chien-Ming Wang, NYY: 62 (+299%) Wang continues his career best 6.40 K/9 rate while posting a 1.92 groundball/flyball ratio. 15. Joe Saunders, LAA: 62 (+3,610%) Saunders won his first start in May despite giving up four earned runs and 12 hits in five innings of work. 16. Jacoby Ellsbury, BOS: 61 (+3,774%) Ellsbury is 11-for-11 stealing bases while getting on base nearly 40% of the time. 17. Ben Sheets, MIL: 61 (+29%) Sheets has a 1.54 ERA when facing a lineup for the third time. 18. Jonathan Papelbon, BOS: 60 (+1,900%) Papelbon has an 11.57 K/9 rate and ten saves. He has a .353 OPS against at Fenway and .685 on the road. 19. Carlos Quentin, CWS: 60 (+3,775%) Chris Carter, who Arizona acquired for Quentin (and later flipped for Dan Haren), is currently hitting .268/.384/.598 with ten homers in high Single-A. 20. Miguel Tejada, HOUS: 59 (+5%) Tejada?s BABIP has climbed from .304 last season to .368 in 2008, but his OPS is 388 points lower on the road. 21. Kevin Youkilis, BOS: 58 (+408%) Youkilis has always been known for his patience at the plate, but he is seeing fewer pitcher per plate appearance than ever before (3.82 to 4.35 career average), but at the same time his BB/SO rate is 1.27, which is above his career mark of 0.77. 22. Carlos Zambrano, CHC: 57 (-5%) Zambrano?s K/BB has improved from 1.75 to 3.18, but his K/9 rate has decreased from 7.36 to 6.70. 23. Roy Halladay, TOR: 57 (+51%) Halladay has a 1.13 ERA while striking out 13 and walking just one in his past two starts. 24. Aaron Cook, COL: 57 (+193%) Somehow Cook has a .488 OPS against at Coors Field and just .784 on the road. 25. Tim Lincecum, SFG: 57 (+3,557%) Lincecum has a 9.57 K/9 rate while his teammate Jonathan Sanchez is at 10.69. 26. Tim Hudson, ATL: 56 (-5%) Hudson is coming off a 2-0 complete game shutout against the Reds in which he struck out 10, walked none and gave up just three hits. 27. Daisuke Matsuzaka, BOS: 56 (+74%) The Red Sox have given Dice-K an average run support of 6.86, but opposing hitters have a BAPIP of .176, which is fourth in the MLB. 28. Johan Santana, NYM: 55 (-15%) Santana?s K/BB rate has decreased from 5.21 in 06, 4.52 last year to 3.92 this season. 29. Johnny Damon, NYY: 55 (+10%) Like he did so well in Boston, Damon is hitting more line drives and fly balls and has a .330 BABIP. 30. Xavier Nady, PIT: 55 (+318%) Nady is hitting .450/.593/.600 through his last 20 at bats. - Christopher Reina is the executive editor of RealGM and the creator of the Reina Value.