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Odell Beckham makes his debut in latest 'Top 100'

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NFL Network continued The Top 100 Players of 2015 countdown on Wednesday, revealing players 40 through 31 on the list. Our takeaways from the latest episode:

» Odell Beckham's fireball debut has perched him above all other rookies on this year's "Top 100" countdown. Landing at No. 32, Beckham's placement ranks him seventh among all wideouts. That's too low after the Giants star caught 91 balls for 1,305 yards despite missing the first four weeks of the season. Beckham crossed the 100-yard barrier seven times in nine games to close the year, including six outings with 130-plus yards. After frying Richard Sherman and the Seahawks in Week 10, we can't help but wonder if some of ODB's votes came directly from the Legion of Boom.

Our prediction? Beckham is a lock to land in the top 10 when this exercise repeats itself one year from now.

» Beckham was one of four pass-catchers to make this week's list, finishing ahead of Indy's T.Y. Hilton (No. 35) and Cincy's A.J. Green (No. 37) and one spot behind Pro Bowl tight end Jimmy Graham (No. 31). We have no problem with these results. Hilton falls below seven other wideouts after finishing sixth in the league with 1,345 yards. Green's numbers were down during an injury-plagued campaign, but the voters are right to view him as a matchup nightmare on a balanced and talented Bengals offense. As for Graham, we know that one tight end finished ahead of him: Logically, that must be Rob Gronkowski. The players got this right.

» As this week's only passer on the list, Tony Romo (No. 34) hits as the Top 100's eighth overall quarterback. Did the voters get this right? Gregg Rosenthal's Year-End QB Index listed Romo as the fifth-best quarterback of 2014, so we're in the right neighborhood. The Cowboys star arguably produced his finest season yet as the leader of a run-heavy, clock-chewing attack that saw Romo make plenty of throws when needed. For all the rubbish about him crumbling in key moments, Romo proved to us last season what he really is: A quarterback the 'Boys will sorely miss when he finally calls it quits.

» Only one more offensive lineman remains on the list after this week's reveal included Eagles bookend Jason Peters and Cowboys left tackle Tyron Smith. Climbing 42 spots from last season, Smith (No. 36) anchors what many consider to be the finest line in the NFL. Peters (No. 40) strongly disagrees, telling reporters that "guy for guy," Dallas "can't touch" Philly's front five. Pro Football Focus agrees with Peters, ranking Dallas as the second best run-blocking unit in the league last season, right behind the Eagles. The metrics site went one step farther, pegging Peters at the best player at his position by a wide margin.

» Only five cornerbacks made the Top 100. We have no problem with Miami's Brent Grimes (No. 38) making the list, but I wouldn't put him above Vontae Davis, who was unfairly voted in weeks ago at No. 59.

» Cameron Wake (No. 39) rose 27 spots from last season -- a well-deserved climb. The Dolphins pass rusher has been one of the league's most-consistent pass rushers over the past half-decade. The players feel the same way (and so do we) about Denver's Von Miller, who lands at No. 33.

The latest Around The NFL Podcast discusses Dez Bryant's contract situation and ranks the best backfields for the 2015 season. Find more Around The NFL content on NFL NOW.

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