Here's one man's current view of the best of the best in the National Football League:

AFC

1. NEW ENGLAND (10-0) -- If this must be explained, then you haven't been paying attention.

2. INDIANAPOLIS (8-2) -- Despite injuries to Dwight Freeney (gone for the year) and Marvin Harrison, still the best of the rest.

3. PITTSBURGH (7-3) -- OK so they've lost to teams like the Jets and Arizona Cardinals. But the Steelers are still a gritty bunch who will win 11 games.

4. JACKSONVILLE (7-3) -- Where did they come from? The Jags may erase their sag of 2006.

5. TENNESSEE (6-4) -- Monday's loss to Denver aside, the Titans are still a team no one looks forward to playing. Until San Diego gets its act together, Tennessee is a top fiver.

 NFC

1.DALLAS COWBOYS (9-1) -- It should be T.O. vs. Randy in the Super Bowl.

2. GREEN BAY (9-1) -- Brett Favre is having a great, uh, comeback season, but can the Pack beat Dallas?

3. NEW YORK GIANTS (7-3) -- The best of the rest so far, with all their losses coming at the two teams ranked above them.

4.TAMPA BAY (6-4) -- Jeff Garcia is doing for Tampa what he did for Philly a year ago -- rescuing their season and their coach.

5. SEATTLE (6-4) -- The Seahawks are still in the second year of a Super Bowl loss hangover, but are also still the best of the West. The Lions need to beat a good team before they can knock Seattle or Tampa out of the top five.

--- TOM KING