The coveted 99 rating in Madden 08 is sought after by all the greats in the NFL. We not don’t have to wonder any longer, as ESPN the Magazine has revealed which players are top rated in this year’s game.

Peyton Manning (QB Colts), Champ Bailey (CB Broncos), Walter Jones (OT Seahawks), LaDainian Tomlinson (RB Chargers), Steve Smith (WR Panthers), Brian Urlacher (LB Bears), Steve Hutchinson (OG Vikings), Ed Reed (S Ravens), Troy Polamalu (S Steelers).

Most of these seem good to me given how these guys played last year. I’m confused at Troy Polamalu, given the fact that last year wasn’t his best. Nothing I can do though, except exploit his 99 rating when I pick off everyone I’m playing against