We are getting to that point where fantasy football owners are making last minute preparations for their drafts. Some, including myself have already conducted a few. However, for those who only partake in one or two leagues, they are coming up within the next couple days.

With that in mind, I am going to give you my list of the top 125 fantasy football players heading into the 2012 regular season. While I don't buy into the whole running back ideology that seems to run wild during drafts, I do understand that there are a few standout fantasy options at this position and will put them atop my board.

You will see Super Bowl winning quarterbacks ranked below rookies. Such is the nature of fantasy football. Remember, I am solely basing them on fantasty production...Nothing else.

1. LeSean McCoy, Running Back, Philadelphia Eagles
2. Ray Rice, Running Back, Baltimore Ravens
3. Arian Foster, Running Back, Houston Texans
4. Aaron Rodgers, Quarterback, Green Bay Packers
5. Tom Brady, Quarterback, New England Patriots
6. Calvin Johnson, Wide Receiver, Detroit Lions
7. Drew Brees, Quarterback, New Orleans Saints
8. Fred Jackson, Running Back, Buffalo Bills
9. Chris Johnson, Running Back, Tennessee Titans
10. Cam Newton, Quarterback, Carolina Panthers

If you have a chance to grab any of the top three running backs just go ahead and do so without thinking. After that, it makes sense just to look at value at other positions. Why would you go with a player like Chris Johnson No. 4 overall if either Aaron Rodgers or Tom Brady is available? That doesn’t make a whole lot of sense to me.

I might have Calvin Johnson a bit higher than most, but I definitely do value what he brings to the table over anyone else at other positions there.

Cam Newton is also ranked higher than other “experts” have him. My philosophy is that he will give you a lot of points on the ground, which enables you to look at RB2 or RB3 much lower in your draft.

11. Larry Fitzgerald, Wide Receiver, Arizona Cardinals
12. Matthew Stafford, Quarterback, Detroit Lions
13. Marshawn Lynch, Running Back, Seattle Seahawks  
14. Rob Gronkowski, Tight End, New England Patriots
15. Victor Cruz, Wide Receiver, New York Giants
16. Ryan Mathews, Running Back, San Diego Chargers
17. Maurice Jones-Drew, Running Back, Jacksonville Jaguars
18. Matt Forte, Running Back, Chicago Bears
19. Julio Jones, Wide Receiver, Atlanta Falcons
20. Doug Martin, Running Back, Tampa Bay Buccaneers

This is where the second tier of running backs should get picked up, in the second round. As I mentioned before, it makes little sense to reach for a running back when you can get more value here.
Marshawn Lynch, Maurice Jones-Drew, Matt Forte and Doug Martin all have questions heading into the season. Can Lynch sustain the success we last season? Will Jones-Drew’s holdout last longer than a couple weeks? Is Forte a fantasy dud because of his inability to get touchdowns? Should you rely on a rookie such as Martin to be your RB1? These questions are primary reasons that none of these running backs are first-round material.

Rob Gronkowki might be too high for many individuals, but I seriously think that he is going to continue putting up those record setting numbers with Tom Brady throwing him the ball.

Don’t shy away from Fitzgerald. The future Hall of Fame receiver has proven time and time again that he can put up huge fantasy numbers, even with mediocre quarterbacks throwing him the ball. That being said, Arizona’s quarterback situation is so horrendous that you should be reluctant to pick him up to high.

21. Andre Johnson, Wide Receiver, Houston Texans
22. Greg Jennings, Wide Receiver, Green Bay Packers
23. Trent Richardson, Running Back, Cleveland Browns
24. Jimmy Graham, Tight End, New Orleans Saints
25. Tony Romo, Quarterback, Dallas Cowboys
26. DeMarco Murray, Running Back, Dallas Cowboys
27. Roddy White, Wide Receiver, Atlanta Falcons
28. Brandon Marshall, Wide Receiver, Chicago Bears
29. A.J. Green, Wide Receiver, Cincinnati Bengals
30. Darren McFadden, Running Back, Oakland Raiders

You are looking at four WR1 possibilities here in the second and third round. While Johnson has never had a double-digit touchdown season, he has been among the most productive wide receivers in terms of receptions and yards over the course of the last decade. Injuries are also a major concern for him.

Jennings is going to be splitting targets with the likes of Jordy Nelson, Randall Cobb and Jermichael Finley. This maxes out his value in the third round.

Some might believe that I have Romo too high. That couldn’t be further from the truth. He put up over 4,000 passing yards and threw three time more touchdowns (31) than interceptions (10) last season. Great value here.

If you make the decision to avoid a running back in the initial two rounds, both Murray and McFadden would offer you tremendous value here. They both have injury concerns, but could easily put up 2,000 total yards if healthy all season.

31. Wes Welker, Wide Receiver, New England Patriots
32. Jordy Nelson, Wide Receiver, Green Bay Packers
33. Jamaal Charles, Running Back, Kansas City Chiefs
34. Adrian Peterson, Running Back, Minnesota Vikings
35. Philip Rivers, Quarterback, San Diego Chargers
36. Eli Manning, Quarterback, New York Giants
37. Frank Gore, Running Back, San Francisco 49ers
38. Dez Bryant, Wide Receiver, Dallas Cowboys
39. Dwayne Bowe, Wide Receiver, Kansas City Chiefs
40. Steven Jackson, Running Back, St. Louis Rams

This is where we get into RB2 territory in most standard leagues. Charles, Peterson and Jackson all have their questions and shouldn’t be counted on to be your primary running back heading into the year. Simply put, there are too many questions marks for all three.

Instead, it might make sense to take a look at your QB1 in the form of Manning and Rivers. Both are going to put up the yards (most likely 4,000) and touchdowns (25-plus).

41. Mike Wallace, Wide Receiver, Pittsburgh Steelers
42. Vernon Davis, Tight End, San Francisco 49ers
43. Ahmad Bradshaw, Running Back, New York Giants
44. Michael Vick, Quarterback, Philadelphia Eagles
45. Antonio Brown, Wide Receiver, Pittsburgh Steelers
46. Steve Smith, Wide Receiver, Carolina Panthers
47. Jeremy Maclin, Wide Receiver, Philadelphia Eagles
48. Brandon Lloyd, Wide Receiver, New England Patriots
49. Hakeem Nicks, Wide Receiver, New York Giants
50. Aaron Hernandez, Tight End, New England Patriots

I would start looking at receiving options here, especially if the decision is made to avoid wide receiver and tight end earlier in the draft. Davis and Hernandez both bring a ton of talent to the table and will produce at TE1 levels. Most notably Davis, who is simply a mismatch waiting to happen between the hashes for the 49ers.

Wallace and Brown promise to be 1A and 1B options for Ben Roethlisberger in Pittsburgh. You can expect both to put up a minimum of 1,200 receiving yards and threaten double-digit touchdowns.

Avoid Vick if at all possible. He was a major fantasy dud in 2011 and simply cannot be counted on to remain healthy throughout the duration of the season. Maclin, Lloyd and Nicks all have WR1 capabilities heading into the season.

51. Michael Turner, Running Back, Atlanta Falcons
52. Vincent Jackson, Wide Receiver, San Diego Chargers
53. Steve Johnson, Wide Receiver, Buffalo Bills
54. DeSean Jackson, Wide Receiver, Philadelphia Eagles
55. Reggie Bush, Running Back, Miami Dolphins
56. Jason Witten, Tight End, Dallas Cowboys
57. Darren Sproles, Running Back, New Orleans Saints
58. Torrey Smith, Wide Receiver, Baltimore Ravens
59. Matt Ryan, Quarterback, Atlanta Falcons
60. Shonn Greene, Running Back, New York Jets

Sure, Ryan should be rated higher and I wouldn’t argue against that too much. He has a tremendous amount of weapons in Atlanta and is a sure bet to go for 4,000 yards and 30 touchdowns. That being said, solid fantasy options remain in front of him and below him at the quarterback position. In short, it is all about supply and demand.

The three “J’s” can also provide you with WR2 ability. I might be a little more hesitant with DeSean than the other two simply because he isn’t a consistent threat on a weekly basis.

The real wildcard here is Smith, who is going to be an elite receiver in the NFL sooner rather than later. Look for him to compile 1,200 yards and double-digit touchdowns this season.

61. Peyton Manning, Quarterback, Denver Broncos
62. Jay Cutler, Quarterback, Chicago Bears
63. Miles Austin, Wide Receiver, Dallas Cowboys
64. Antonio Gates, Tight End, San Diego Chargers
65. Stevan Ridley, Running Back, New England Patriots
66. Malcom Floyd, Wide Receiver, San Diego Chargers
67. Donald Brown, Running Back, Indianapolis Colts
68. Andrew Luck, Quarterback, Indianapolis Colts
69. Demaryius Thomas, Wide Receiver, Denver Broncos
70. Peyton Hillis, Running Back, Kansas City Chiefs

How could I possibly have Manning and Cutler this low? It really is a simple philosophy. While both are locks for 4,000 yard and 25-plus touchdowns if they stay healthy, there is an injury concern with both. Additionally, it is important to look back at that supply and demand aspect.

Luck is going to put up some incredible numbers his rookie season, that really isn’t even in question. If the No. 1 overall pick of the 2012 NFL draft can actually limit his mistakes, you are definitely looking at QB1 potential this season.

Ridley and Brown will provide you with solid RB2 production. Both are going to be their teams’ starting running back and both bring a lot to the table in terms of points. With that in mind, don’t buy too high on either. Indianapolis is going to focus on Luck and the passing game, while we all already know what the Patriots MO is on the offensive side of the ball with Brady.

71. Roy Helu, Running Back, Washington Redskins
72. Percy Harvin, Wide Receiver, Minnesota Vikings 
73. Ben Roethlisberger, Quarterback, Pittsburgh Steelers
74. Eric Decker, Wide Receiver, Denver Broncos
75. Pierre Garcon, Wide Receiver, Washington Redskins
76. Isaac Redman, Running Back, Pittsburgh Steelers
77. Mark Ingram, Running Back, New Orleans Saints
78. Robert Griffin III, Quarterback, Washington Redskins
79. Marques Colston, Wide Receiver, New Orleans Saints
80. Reggie Wayne, Wide Receiver, Indianapolis Colts

Ben Roethlisberger is still a QB1 option for fantasy owners that don’t value that position a great deal. The injury to David DeCastro coupled with shotty play from the rest of the line, leads me to believe that the Super Bowl winning quarterback will find himself on the turf a lot in 2012.

Meanwhile, RGIII will give you production both through the air and on the ground. While he will not repeat the performance that we saw from Cam Newton last season, expect the rookie quarterback to surpass 4,000 total yards and 25-plus touchdowns. One of the better QB2 options available.

Decker is going to definitely be an asset in the Broncos offense with Peyton Manning. The two seem to have built a strong relationship and we all know how much better Manning makes his receivers on a consistent basis.

81. Fred Davis, Tight End, Washington Redskins
82. Ben Tate, Running Back, Houston Texans
83. Kenny Britt, Wide Receiver, Tennessee Titans
84. Jermichael Finley, Tight End, Green Bay Packers
85. DeAngelo Williams Running Back, Carolina Panthers
86. Michael Crabtree, Wide Receiver, San Francisco 49ers
87. Titus Young, Wide Receiver, Detroit Lions
88. Rashad Jennings, Running Back, Jacksonville Jaguars
89. Willis McGahee, Running Back, Denver Broncos
90. Ryan Williams, Running Back, Arizona Cardinals

I thought about putting Tate higher, but came to the sound conclusion that it is going to be hard for the Texan’ running back to be able to repeat what we saw last season, especially with Arian Foster. You also have to take into account that both Matt Schaub and Andre Johnson are healthy.

Projecting 1,000-yard seasons for Crabtree and Young here. Both receivers have a ton of talent and potential. Young will benefit from a pass happy offense in Detroit, while Crabtree came on strong in a breakout 2011 campaign for the 49ers.

One huge wild card here is Jennings. If Maurice Jones-Drew’s holdout lasts as long as some people anticipate there is a strong possibility that the Jaguars’ running back puts up surprising numbers. It is important to note that Jennings put up nearly 700 yards on just 110 touches for Jacksonville in 2010.

91. Darrius Heyward-Bey, Wide Receiver, Oakland Raiders
92. Robert Meachem, Wide Receiver, New Orleans Saints
93. Jonathan Stewart, Running Back, Carolina Panthers
94. Beanie Wells, Running Back, Arizona Cardinals
95. C.J.Spiller, Running Back, Buffalo Bills
96. Justin Blackmon, Wide Receiver, Jacksonville Jaguars
97. Cedric Benson, Running Back, Green Bay Packers
98. Denarius Moore, Wide Receiver, Oakland Raiders
99. Matt Schaub, Quarterback, Houston Texans
100. BenJarvus Green-Ellis, Running Back, New England Patriots

Here are a couple Raiders’ wide receivers that could put up 1,000 yards this season. Both Moore and Heyward-Bey have the ability on the outside to dominate down the field. While they are both still relatively raw, it does help that Oakland is going to be forced to pass a lot in 2012 with a poor defense on the other side of the ball.

Take your pick of the running backs listed above. They all leave a lot to be desired and shouldn’t be counted on to start on a regular basis. If I had to choose, I would go with Stewart over the other three.

The days of Schaub throwing for 4,000 yards are clearly over. Houston is now a run first offense and that is going to limit his fantasy productivity. Still, the Texans’ quarterback is a solid QB2 option.

101. Mikel Leshoure, Running Back, Detroit Lions
102. Evan Royster, Running Back, Washington Redskins
103. Josh Freeman, Quarterback, Tampa Bay Buccaneers
104. Anquan Boldin, Wide Receiver, Baltimore Ravens
105. Kendall Hunter, Running Back, San Francisco 49ers
106. Pierre Thomas, Running Back, New Orleans Saints
107. David Wilson, Running Back, New York Giants
108. Lance Moore, Wide Receiver, New Orleans Saints
109. Jermaine Gresham, Tight End, Cincinnati Bengals
110. Afred Morris, Running Back, Washington Redskins
111. Michael Bush, Running Back, Chicago Bears
112. LeGarrette Blount, Running Back, Tampa Bay Buccaneers
113. Alex Smith, Quarterback, San Francisco 49ers
114. Shane Vereen, Running Back, New England Patriots
115. Brandon Pettigrew, Tight End, Detroit Lions
116. Toby Gerhart, Running Back, Minnesota Vikings
117. Ronnie Hillman, Running Back, Denver Broncos
118. Joe Flacco, Quarterback, Baltimore Ravens
119. Randy Moss, Wide Receiver, San Francisco 49ers
120. Greg Little, Wide Receiver, Cleveland Browns
121. Tony Gonzalez, Tight End, Atlanta Falcons
122. Jacquizz Rodgers, Running Back, Atlanta Falcons
123. Russell Wilson, Quarterback, Seattle Seahawks
124. Brian Quick, Wide Receiver, St. Louis Rams
125. Brandon Jacobs, Running Back, San Francisco 49ers

There you have it. Remember, all these rankings are subjective by nature. This is how I ranked my fantasy draft board and it is a layout that I will use early next week with my final two drafts.

If you make the decision to follow my rankings, keep one thing in mind. I have studied statistics, markers and indicators for hours upon hours when drawing these conclusions. They are well researched.