By Mr. Fantasy

One of the best new toys we have at our disposal in preparing for fantasy football drafts this summer is draft tabulations now found on many Web sites.

Take the one on NFL.com, for example. At a glance, it tells you the consensus order in which players have been selected in its fantasy drafts this season.

This shouldn't necessarily affect your player analysis. But it does give you a clue what your competition might be thinking.

Based on the current NFL.com tabulations, I've compiled this list of the Most Underrated (Wisest Investments) and Most Underrated (Poorest Choices) players in fantasy football this season:

WISEST INVESTMENTS

Jets. Rob Ryan had a nice thing going last season, and now the Jet defense has upgraded big-time. This is easily the best unit in the NFL, one you basically cannot take too soon.

Bengals. The Cincy defense has steadily moved up the charts despite getting little support from the offense. Now that the offense has improved, the defense could, too.

Redskins. Year after year, the Redskin defense doesn't live up to expectations. I like the moves this off-season, so I'm willing to give them one more chance - at a very low price.

POOREST CHOICES

Saints. Often times, a defense is only as good as it needs to be. In the Saints' case, given the strength of the New Orleans offense, the defense doesn't have to be very good at all.

Vikings. With Mike Martz having joined the Bears and the Lions having upgraded on offense with new personnel, that's four much tougher matchups than a year ago. Expect Minnesota's defensive numbers to suffer accordingly.

Bears. Martz cares about one thing: Scoring. If that means the defense steps aside and allows an opponent to score, so be it. I don't want any part of this defense.