Top 10 OVerpaid/Underperforming:

10.Brandon Jacobs, Giants RB This New York RB will be paid $7.5 million again in 2010, but shouldn’t he be rushing for 1,000 yards? That’s a no big-deal stat anymore in a 16-game season. But Jacobs managed only 835 yards in '09 and scored only five TDs behind one of the game’s best O-lines. Ahmad Bradshaw gained a full yard more per carry than Jacobs and also scored seven times. You would think this big bruiser would be running over defenders like Larry Csonka. 9.Antonio Smith, Texans DE There was probably no bigger bust in free-agency last season than this ex-Cardinals defensive end’s showing with the Houston Texans. Yes, he did manage 4 ½ sacks for $15.5 million, but shouldn’t his numbers have been greater opposite Mario Williams and with rookie sensation Brian Cushing everywhere? Smith should have fallen into more sacks. 8.Eli Manning, Giants QB It’s pretty rare to list a Super Bowl MVP – didn’t the Giants’ D-linemen really deserve the award? – in this category...