The 2024 NFL season is almost here and media outlets around the world are preparing for the start of the regular season.

As part of that, ESPN released its annual Top 100 list of the best players in the NFL.

This is how ESPN arrived at their list.

To create our list, we asked a panel of dozens of ESPN NFL experts to rate players based on their performance expectations for the 2024 season compared to their peers. The emphasis was solely on the upcoming season and predicting potential greatness, rather than past performance or positional value. Based on those assessments, we ranked the best players in the league.

ESPN has named three New York Giants among the top 100 players in the NFL, and it should come as no surprise.

Andrew Thomas – 76th

Thomas might have been even higher on this list if he hadn’t been limited to 10 games last season due to a hamstring injury. When Thomas is on the field, he’s proven to be an elite left tackle. His 92.4% pass block win rate over the past two seasons ranks seventh among all tackles. Just look at the impact he’s had on the Giants’ offense. New York averaged 12.1 points per game in the first eight games while he was out. They averaged 18.1 points per game after he returned from the injury. He’s arguably the most important player on the Giants’ entire roster. —Jordan Raanan

I definitely agree that Thomas should be ranked higher. Thomas is the sixth offensive tackle on the list, which is consistent with his win rate as a pass blocker over the past two years.

On the other hand, I disagree with ESPN’s decision to ignore positional value — players who have the biggest impact on the game from the toughest positions should be recognized for that. And since offensive tackle is a cornerstone position, a great tackle should rank higher than the bottom quarter of this list.

Right now, the most important thing for Thomas is to stay healthy. He missed 7 games in 2023 and 4 games in 2021 (I’m not counting the game he played with the rest of the starters in 2022). An offensive line is a lot more than just one player on the line, but it’s certainly easier to play well when your best player is on the field.

Dexter Lawrence – 54th

Lawrence’s numbers as a nose tackle are unmatched. He collected 24 quarterback pressures over the middle last season, according to NFL Next Gen Stats. No one else had more than eight. Look no further than what Aaron Rodgers said after confronting him two years ago to see how much respect he now has around the league. “No. 97 is a top-notch player. And he should probably get more recognition for the talent he has,” Rodgers said. He’s starting to get noticed. —Jordan Raanan

Lawrence’s potential was always visible in flashes during the first three years of his career. But there was always something that kept him quiet in games, sometimes for weeks at a time.

That “something” was technique. Lawrence has a legitimately rare combination of size, strength, and movement that makes him an absolute headache for interior linemen. But it wasn’t until he came under the tutelage of Andre Patterson that his potential was fully unlocked. He’s not just a big, strong guy anymore — he’s a true professional who really understands what he’s doing out there. Lawrence is not going to win each rep, but as a technician he also becomes a much more consistent threat.

Brian Burns – 36th

Burns has at least eight sacks in each of the past four seasons, and his 20.4 percent pass rush win rate is the 14th best among all players in that span. The Giants showed what they thought of Burns’ game in Carolina when they traded him this offseason, subsequently giving him a $141 million deal. So far, Burns has impressed. Cornerback Nick McCloud said he’s been “impressed” with the explosion Burns possesses for his size (250 pounds). The Giants even think Burns can take his game to the next level by playing with Dexter Lawrence II under center and Kayvon Thibodeaux on the other side. —Jordan Raanan

We’ve been saying for years that the Giants’ defensive line is the undisputed strength of the team. And with the trio of Lawrence, Thibodeaux and now Burns there, it would be a disappointment if it was not Awesome.

One of the more interesting facts from last year was that while the Giants ranked 29th in sacks (34), they were 11th as a team in pass rush win rate.

There were a couple of reasons for this: on the one hand, Wink Martindale’s reliance on the blitz, and on the other hand, QBs to know the blitz came and the ball was immediately cleared.

Shane Bowen’s defense will rely much more on four-man pressure under quarters coverage. That’s where Burns, Lawrence and Thibodeaux come in, and the Giants will rely on them to disrupt plays in the opposing backfield. Ideally, the addition of Burns will prevent blockers from double-covering everyone and at least one of them will find a favorable matchup.

The other interesting aspect of ESPN’s list is the ages of the three Giants on it. Thomas is 25, while Lawrence and Burns are 26. At times, it feels like all three players have been in the NFL for ages, but they’re only just now in the prime of their careers.

The Giants may not have the most stacked roster in the NFL (not yet anyway), with that honor going to the San Francisco 49ers with eight players on their roster. The good news, though, is that their best players are all young. It’s a core they can keep together and continue to add to in the years to come.