NEW YORK (AP) - Ballot and comments from AP Pro 32 panel voter Rich Gannon of CBS Sports/SiriusXM NFL Radio:
RICH GANNON (CBS Sports/SiriusXM NFL Radio)
1. Green Bay Packers - Seen enough improvement from D in preseason to keep Packers at top.
2. New England Patriots - Pats still best team in AFC East, in fact, not even close!
3. Baltimore Ravens - Flacco takes next step in his development as a franchise QB
4. San Francisco 49ers - I believe in Alex Smith ... there I said it!
5. New York Giants - Tough, determined and focused to repeat. Will win NFC East.
6. Houston Texans - Healthy and ready to roll with one of league's best defenses.
7. Atlanta Falcons - Will survive division and finally win a playoff game.
8. New Orleans Saints - Smart move promoting Aaron Kromer. Don't count out Saints ... too good.
9. Pittsburgh Steelers - Worried about OL and running game but Mike Tomlin will find a way.
10. Chicago Bears - Like changes they've made, enough to make postseason.
11. Denver Broncos - Convinced Peyton gets back to playing at Pro Bowl level.
12. Buffalo Bills - Only concern is all the playoff talk coming out of Western NY and Bills locker room.
13. Philadelphia Eagles - Not convinced Vick can stay healthy and play all 16.
14. Cincinnati Bengals - Who steps up opposite AJ Green, and can they run without Cedric Benson?
15. New York Jets - Not a ton of talent on offense at the skill positions ... Fact!
16. Kansas City Chiefs - Haven't looked very good in preseason and that concerns me ... need a fast start.
17. Dallas Cowboys - Curious to see how much better they are on defense.
18. San Diego Chargers - Three-horse race in AFC West and Chargers are part of it.
19. Detroit Lions - Not good enough yet at RB or CB. Sounds like 9-7 to me.
20. Tennessee Titans - Downgraded because of QB change. Like Locker but there will be growing pains.
21. Carolina Panthers - Still concerned about D and WR position opposite Steve Smith.
22. Arizona Cardinals - Right decision to go with Skelton, defense must carry team early.
23. Tampa Bay Buccaneers - Injury to Davin Joseph inside hurts run game and protection scheme.
24. Washington Redskins - Not convinced they're all that much better running ball, and that's problem with rookie QB.
25. Seattle Seahawks - Russell Wilson doesn't have a ton of juice at WR ... very average group.
26. Oakland Raiders - Very disappointed in Carson Palmer and the passing game...expected better.
27. Miami Dolphins - Feel for Tannehill because Dolphin's WR situation is worse than Seattle's.
28. Indianapolis Colts - Will be an up and down year ... too much change too soon!
29. St. Louis Rams - Youngest team in football ... need I say more?
30. Minnesota Vikings - Really like Leslie Frazier but he doesn't have much to work with.
31. Cleveland Browns - Worst team in one of toughest divisions.
32. Jacksonville Jaguars - Last until I see more from passing attack. MJD's holdout won't help them get off to fast start.
Online: http://pro32.ap.org/poll and http://twitter.com/AP_NFL