The 2004-05 SportsLine.com top 50 NBA players:

1. Shaquille O'Neal, Miami Heat: To quote Dan Aykroyd from the Blues Brothers, the big fella is on a mission from God. They will challenge in the East.

2. Tim Duncan, San Antonio Spurs: One of the best fundamental 7-footers of all time, he would be effective with his eyes closed. The Spurs should win the West.

3. Kevin Garnett, Minnesota Timberwolves: A truly unique superstar, he took a step further last season; the Timberwolves will challenge the Spurs big-time.

4. Kobe Bryant, Los Angeles Lakers: The best open-floor player in the game and one of the best ever. With Shaq gone, now we'll see if he can carry the team.

5. Jermaine O'Neal, Indiana Pacers: His great season was marred by a knee injury late. He's definitely moving to superstar level, but how high can he go?

6. Tracy McGrady, Houston Rockets: The nightmare of last season's flop in Orlando is history, and now we'll see if his talent blends with Yao Ming.

7. Allen Iverson, Philadelphia 76ers: His little body finally gave way last season, but now he's moving to point guard, which should make him even better.

8. Dirk Nowitzki, Dallas Mavericks: The Mavs and Dirk backslid last season, but it should be only a bump in the road for one of the truly great scoring big men.

9. Yao Ming, Houston Rockets: Seemingly every week, Yao became more comfortable as a dominating figure. It should be even more apparent with McGrady on the floor with him.

10. Ben Wallace, Detroit Pistons: Nobody is more emblematic of why the Pistons won the title than Big Ben. He is the prototype blue-collar player who sets the tone of every game.

11. Paul Pierce, Boston Celtics: All the transition of a year ago made life miserable for him, but they should be better and could challenge for the division.

12. Jason Kidd, New Jersey Nets: The only real prototype point guard left, he would be higher were it not for a serious knee surgery.

13. Baron Davis, New Orleans Hornets: His body has been battered, and he showed physical toughness, but the mental toughness to lead and win is still in question.

14. Peja Stojakovic, Sacramento Kings: He is the best pure shooter in the game and a better rebounder than people think, but his postseasons need to improve.

15. Elton Brand, Los Angeles Clippers: Because he plays for the Clippers, nobody seems to notice he is a great scorer, rebounder, decent shot-blocker and one of the best teammates around.

16. Andrei Kirilenko, Utah Jazz: His offensive game is still coming because he is versatile with the ball, but defensively he is one of the best players in the game. A stat man's dream player.

17. Rasheed Wallace, Detroit Pistons: He proved what all of his former employers already knew -- he's a great teammate in all facets.

18. Ron Artest, Indiana Pacers: A little more investigation reflects he really was a problem for the Pacers in the playoffs, and it's a shame because he is the most talented small forward of all.

19. Chris Webber, Sacramento Kings: His numbers were up and down as he lumbered around after knee surgery. His mouth, again, has him in trouble. This is a key season for him to prove he's still a superstar.

20. Ray Allen, Seattle SuperSonics: Ankle surgery, a poorly constructed team and the need for a new contract all have created questions about where this former All-Star is in his career.

21. Vince Carter, Toronto Raptors: Even more so than Allen, Carter has to prove he remains among the best players in the game and has to quite whining about the organization in the process.

22. Kenyon Martin, Denver Nuggets: Now that he has the big bucks and he's playing in the big boys' conference, we'll see how good he really is.

23. Shawn Marion, Phoenix Suns: His name blew through the trade winds all summer, but he's back, and despite his unorthodox game, consistently productive scoring and on the boards.

24. Chauncey Billups, Detroit Pistons: He could be higher, but he struggled most of last season until the Finals. If he's going to be a star, this is the season he will make his mark.

25. Stephon Marbury, New York Knicks: Last season was disappointing in so many ways, yet he's still young enough to prove he should be considered a superstar.

26. Steve Francis, Orlando Magic: Almost precisely the same comments that apply to Marbury fit Francis, but being on a new team with a completely different style coach should help.

27. Zach Randolph, Portland Trail Blazers: A 20-point, 10-rebound guy in his first season as a starter screams talent, but he has a long way to go maturity wise to be an elite star.

28. Lamar Odom, Los Angeles Lakers: He kept raising his level of play all last season, and now he'll be on his third team in three seasons. We'll find out how much he has grown up.

29. Pau Gasol, Memphis Grizzlies: He could be ranked much higher, and if he continues to raise his game, he'll be top 15 next year. But not until he is dominant night in and night out.

30. Richard Hamilton, Detroit Pistons: The new NBA roadrunner with the killer mid-range game keeps coming on. Like backcourt partner Billups, he's on the verge of breaking out.

31. Mike Bibby, Sacramento Kings: Some might believe he should be ranked higher. It's just hard to tell with all of the Kings, who was most disappointing as they failed to get to the conference finals again.

32. Antawn Jamison, Washington Wizards: Last season's best sixth man, he now has a chance to help a young and talented team sneak up in one of the weakest divisions in NBA history.

33. Tony Parker, San Antonio Spurs: He was fabulous until Game 3 of the conference semifinals, then the roof caved in. He's still only 22, so he'll keep getting better.

34. Sam Cassell, Minnesota Timberwolves: He's coming off an All-Star season -- the best of his career -- but his body broke down, and he's going to be 35, so it's hard to tell how much he has left.

35. Michael Redd, Milwaukee Bucks: He became an All-Star last season as one of the best shooters in the game and should continue to improve on a young team that's only going to get better.

36. Carlos Boozer, Utah Jazz: He continued to improve all of last season and became a star in his own right. Just how much Zydrunas Ilgauskas and LeBron James had to do with that, well, we'll find out now.

37. Brad Miller, Sacramento Kings: Once again, Miller was exceptional until the All-Star break, then his body went into revolt. They need him for the full season.

38. Jamaal Magloire, New Orleans Hornets: Another first-time All-Star, they'll need more from him offensively now that Jamal Mashburn is out for the season. But most believe he has topped out.

39. Manu Ginobili, San Antonio Spurs: Like his teammate Parker, he's just keeps getting better. And leading the Argentina to a gold medal only helped his confidence and maturity.

40. Steve Nash, Phoenix Suns: The Suns overpaid to get Nash back through free agency, but they needed a leader and he's a great fit. But he has been wearing out the past few seasons and is approaching 31.

41. Richard Jefferson, New Jersey Nets: Lots of people are split on R.J., but he always plays good defense and runs the floor well. He needs to be more dependable on the offensive end.

42. LeBron James, Cleveland Cavaliers: He stunningly exceeded his billing as a rookie, now we'll see what he can do for an encore. Losing Carlos Boozer as a teammate hurts him a lot.

43. Carmelo Anthony, Denver Nuggets: Like James, he exceeded expectations, but he has hit a lot more bumps along the way the past year and needs to prove he can handle the responsibility of being the star he professes to be.

44. Latrell Sprewell, Minnesota Timberwolves: Spree proved he's still a big-game player in so many ways during the playoffs, but like his partner Cassell, age is catching up and it's hard to tell how many he has left.

45. Dwyane Wade, Miami Heat: Now that he has the Big Diesel in the middle, it should help elevate his game even more. But he still needs to be playing shooting guard instead of the point.

46. Corey Maggette, Los Angeles Clippers: A lot of people might not want to give him his due because he's on the Clippers, but he keeps getting better every season playing next to Brand.

47. Zydrunas Ilgauskas, Cleveland Cavaliers: Some might put him higher, but for a player of his size and talent, he is too inconsistent, particularly on the defensive end and on the boards.

48. Amare Stoudemire, Phoenix Suns: Another one of the bright young stars in the game, he's only 21, and he will be playing a lot of center instead of forward when the Suns go into their track-team mode.

49. Michael Finley, Dallas Mavericks: He backslid last season, again with injuries. And with the young guys around him, it will be interesting to see what happens to his minutes and productivity.

50. Gilbert Arenas, Washington Wizards: He suffered through an abdominal injury last season, but he truly is on the brink of stardom, and with Jamison at forward, it will help.

Also under consideration: Antoine Walker, Atlanta Hawks; Marcus Camby, Denver Nuggets; Gary Payton, Boston Celtics; Jason Terry, Dallas Mavericks; Al Harrington, Atlanta Hawks; Theo Ratliff, Portland Trail Blazers.

http://www.sportsline.com/nba/story/7734598

AH doesn't even crack the honorable mentions...

I don't get how last season was disappointing for Marbury? There is no way in the world some of the players Kahn has ranked above Marbury are better than him.

People let's not forget - AH was #35 last year and they said they ranked him "that low" because he had knee surgery.
Does one year change from #25-30 to < honorable mention? He is one of the most efficient scorers and is very valuable for breaking zone defenses. Let's not overrate Allan, but let's not underrate our own guys either. Just because we've grown sick that he is quote "one-dimensional" it doesn't mean he's so bad that suddenly he is down in the cellar with Tom Gugliotta in player rankings.

I find it most interesting that the highest ranked player from the world champs is Ben Wallace coming in at #10. The Pistons proved that you don't need a big time scorer or franchise player to win a title. You just need the right chemistry. Dumars built a great team in Detroit. Let's hope that his former teammate, Isiah, can do the same here.