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 Monday?s games 1. Ben Sheets, MIL: 39 (+131%) Sheets has a 1.17 ERA in 23.0 innings of work while striking out 20. 2. Albert Pujols, STL: 39 (+69%) With 13 walks and just four strikeouts, Pujols has a .537 OBP and is also slugging .707. 3. Nate McLouth, PIT: 38 (+4,976%) The Pirates? centerfielder has reduced his K-rate (20.2% down to 9.0% this season) and has increased his BAbip from .301 to .404 and is very clearly the most unexpected member of this list. 4. Pat Burrell, PHI: 35 (+33%) Burrell leads the MLB in OPS with 1.269. He has hit four homers and walked 12 times. 5. Raul Ibanez, SEA: 34 (+239%) Ibanez?s isolated power is .396 as he has hit a homer in every 10.6 of his at bats. His previous best IsoP was back in 2002 when it was .243. 6. Daisuke Matsuzaka, BOS: 34 (+105%) Dice-K leads the AL in strikeouts with 24 and has an improved ERA of 2.70. 7. Lance Berkman, HOU: 34 (+17%) Big Puma has a below-average .268 BAbip, with four of his 14 hits being homers, which partially is explained by the fact that he isn?t striking out as much (18.7% of his plate appearances in 2007 and 12% this season). 8. Xavier Nady, PIT: 33 (+396%) Nady has hit for a .753 OPS against righties from 2005-07 but is hitting .981 this season. 9. Zack Greinke, KCR: 33 (+1,079%) Greinke has been successfully pitching to contact to a 0.75 ERA and a 3-0 record while making $425,500. 10. Jake Peavy, SDP: 33 (+146%) Peavy has walked just six batters in 22.0 innings. 11. Brian Bannister, KCR: 32 (+3,700%) Bannister, like Greinke, has a 3-0 record and a dominant 0.86 ERA for the upstart Royals and is very cheap as well, making only $421,000. Bannister is looking like every bit of the five-finger discount for the Royals from the Mets as Scott Kazmir (when healthy) is for Tampa Bay. 12. Chien-Ming Wang, NYY: 32 (+300%) Wang has also won each of his three starts and has a 1.23 ERA for the Yankees. 13. Brandon Webb, ARI: 32 (+191%) Webb has struck out 17 batters in 21.0 innings for Arizona. 14. Kevin Youkilis, BOS: 32 (+433%) Not only has Youkilis switched over to third base with Mike Lowell on the shelf, he is also slugging .625 to go with his usual high OBP of .439. 15. Chase Utley, PHI: 30 (+103%) Jeff Kent should consider beginning his HOF eligibility ASAP since his second base numbers will begin to look less impressive against Utley?s, who is on his way to hitting for a .900 or better OPS, 100 RBI's, at least 39 doubles, and 22 or more homers for the fourth straight season. 16. A.J. Pierzynski, CWS: 30 (+169%) The Chicago catcher is first in batting (.421) and third in OPS (1.225). Over the past three seasons, Pierzynski has a .654 OPS against lefties but is hitting 1.333 thus far in 2008. 17. Gabe Kapler, MIL: 30 (+1,858%) Could Kapler?s decision to come out of retirement eventually influence Brett Favre?s? Kapler?s OPS (AB/HR) since 2000 2000: .833 (31.7) 2001: .785 (28.4) 2002: .688 (157.5) 2003: .727 (56.3) 2004: .700 (48.3) 2005: .632 (97.0) 2006: .694 (65.0) 2007: Managing Greenville Drive, possibly wearing Wranglers on off-days 2008: 1.410 (6.5) 18. Vernon Wells, TOR: 30 (+274%) V-Dub is back, getting that 2007 BAbip up from .265 to .349 while hitting three homers and leading the MLB with 13 runs. With a heavily back-loaded contract, Wells is a bargain in 2008. 19. Orlando Hudson, ARI: 29 (+55%) Hudson has four doubles, two homers, five walks, and just one strikeout on the season. 20. Hanley Ramirez, FLA: 28 (+3,431%) Until Ramirez signs a contract that could be bigger than A-Rod?s, he will continue to be one of the game?s most astounding bargains. He has a .457 BAbip, up from his .355 in 2007 and .344 in 2006. But, not factored in there obviously is his increase in strikeouts (18.5% of his plate appearances, 13.5% in 2007). 21. Cole Hamels, PHI: 28 (+2,950%) Hamels continues to deal, giving up just two earned runs in 22.0 innings. 22. Chipper Jones, ATL: 28 (+23%) Jones leads the NL in batting with his .408 average. If he stays healthy and Atlanta makes the playoffs, he could win his first MVP since 1999. 23. B.J. Upton, TBR: 28 (+3,564) Not to be outdone by his little brother Justin, Upton has a .921 OPS while reducing his strikeout rate. 24. Corey Patterson, CIN: 28 (+400%) Patterson was signed to a minor league contract with a unique stipulation that he would make $3 million if he made the team. He is blocking Jay Bruce, but it has been worth it so far as he is slugging .667 with four out of his 11 hits being homers and five more being doubles. But the calls for Bruce will resume shortly when his aberrant power numbers return to normal. 25. Angel Pagan, NYM: 28 (+3,589%) Pagan slugged .439 in 148 at bats for the Cubs in 2007 and has it up to .513 this season while also posting a .458 OBP. Coming into the season, he hit for a .686 OPS as an RHB but is hitting .940 this season. 26. Tim Hudson, ATL: 28 (-5%) Hudson has an excellent groundball to flyball rate of .373 so far this season. 27. Livan Hernandez, MIN: 27 (+190%) Livo has struck out just six batters in 21.0 innings but has only yielded six runs and is 3-0. 28. Roy Halladay, TOR: 27 (+45%) Halladay has a 3.00 ERA, anchoring a rotation that is also featuring fine early seasons from Shaun Marcum and Dustin McGowan. 29. Jonathan Papelbon, BOS: 27 (+1,739%) Papelbon has a K/9 rate of 18.00 so far in 2008. 30. Joe Saunders, LAA: 27 (+3,194%) Saunders has a 1.27 ERA despite striking out just 10 batters in 21.1 innings. 31. Derrek Lee, CHC: 27 (+6%) Lee, who has hit four homers and six doubles, is slugging .692. Bottom Nine 798. Jacque Jones, DET: -8 (-94%) Jones, who has pretty much only faced righties, has a .429 OPS. 799. Troy Tulowitzki, COL: -9 (-48%) Tulowitzki was given Sunday off to clear his head as he has begun his second full season in the MLB with a 7-for-44 slump. 800. Hunter Pence, HOU: -10 (-2%) Pence is another talented young player in a devastating slump, hitting .180/.212/.280. 801. Brian Bocock, SFG: -10 (0%) Bocock?s highest level of experience heading into 2008 was in Single-A, as he fills in for Omar Vizquel at shortstop. 802. Tony Pena, KCR: -10 (-4%) Pena had a .640 OPS last season, which although bad, is 441 points higher than his current one. 803. Robinson Cano, NYY: -11 (-87%) Cano hit a pinch hit homer on Monday to allow the Yankees to take an 8-7 lead at Tampa Bay, but he?s still hitting for a .478 OPS this season. 804. Andruw Jones, LAD: -11 (-97%) Will Dodgers? fans begin clamoring for Juan Pierre in center since Jones is slugging .182? 805. Jose Guillen, KCR: -11 (-97%) I still can?t believe the Royals are paying Guillen $12 million each of the next three seasons. He has responded by beginning the season 8-for-53. 806. Adam LaRoche, PIT: -13 (-92%) LaRoche has one homer and one double but only three more hits otherwise in 39 at bats. - Christopher Reina is the executive editor of RealGM and the creator of the Reina Value.