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My top 100, 31-40: Amari Cooper, Jordy Nelson are top-five WRs

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"The Top 100 Players of 2017" reaches its finale on Monday, June 26, with the final 10 names revealed in a two-hour special beginning at 8 p.m. ET. The conversation will continue on the "Top 100 Players Reactions" show, airing immediately after at 10 p.m. ET.

For the second straight year, NFL Media's Ike Taylor is sharing his own spin on "The Top 100," listing who he thinks is among the league's best heading into next season. Let's continue by revealing his next set of rankings, Nos. 31-40:

» No. 31: David DeCastro, G, Pittsburgh Steelers
» No. 32: Chris Harris Jr., CB, Denver Broncos
» No. 33: Drew Brees, QB, New Orleans Saints
» No. 34: Jordy Nelson, WR, Green Bay Packers
» No. 35: Amari Cooper, WR, Oakland Raiders
» No. 36: Mike Evans, WR, Tampa Bay Buccaneers
» No. 37: LeSean McCoy, RB, Buffalo Bills
» No. 38: Janoris Jenkins, CB, New York Giants
» No. 39: Joe Thomas, T, Cleveland Browns
» No. 40: Jordan Reed, TE, Washington Redskins

There are so many offensive players here, but that shouldn't surprise anyone once you check the names. Jordan Reed is the most versatile tight end when he's healthy. But that's the problem -- he rarely is. Joe Thomas (aka, Mr. Pro Bowl) protects quarterbacks left and right, no matter who's taking the snaps, which has been just about everyone in Cleveland. LeSean McCoy gets the tough yards and gives defenders hell when he's on the perimeter. Expect the Bills' offense to run through him again in 2017.

These three receivers are some of the best in the league. Mike Evans uses every bit of his height on the field, whether he's winning a jump ball, blocking or using his body to take a hit. If Jackie Joyner-Kersee and Jerry Rice had a kid, it would be Amari Cooper. He's got size, speed and might be one of the top two route runners (second to Antonio Brown) in the league. We'll be hearing about Cooper and Evans for years to come. We all witnessed what Jordy Nelson meant to Aaron Rodgers last season. Nelson led the league in receiving TDs (14) and was just about everywhere Rodgers wanted to throw.

The final two offensive guys are highly respected at their positions. Drew Brees (or Mr. New Orleans) is a future Hall of Famer. There's no debating that. He's in the top five statistically every season, and he just doesn't seem to be slowing down. David DeCastro is one of those tough, throwback linemen. I played with him in Pittsburgh, and I don't get how a guy can smile so big but play so mean. The guy's a beast.

I can't ignore the defensive players on this list, as both are at my favorite position: cornerback. Janoris Jenkins and Chris Harris Jr. finished on my top-10 cornerbacks list in 2016. Jenkins was a big reason the Giants' defense improved so much last season, and if quarterbacks threw his way, they often paid the consequence. Harris is a good, all-around corner for the Broncos. He has clean feet and always makes the play. Even as good as these two are, there are still four CBs who rank above them. Stay tuned ...

Follow Ike Taylor on Twitter @Ike_SwagginU.

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