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

Robbie Gould, Bears. The only problem with a Mike Martz passing attack is it tends to sputter in the red zone. That's good news for a kicker who craves maximum field goal attempts.

Neil Rackers, Texans. Credit Rackers for being forward-thinking. He bolts the Cardinals just as Kurt Warner retires, landing in another high-scoring home.

Joe Nedney, 49ers. One of the league's top kickers has been handicapped by a subpar offense in recent years. But the 49ers are making strides, which should vault Nedney into the Top 10.

POOREST CHOICES

Stephen Gostkowski, Patriots. He's been the consensus top choice among kickers in NFL.com drafts. No matter who you take, given the balance among the top kickers, you'd be unwise to be the first to select one.

David Akers, Eagles. The Eagles go forward this season not only without Donovan McNabb, but also Brian Westbrook. That's a lot of offense to give away. Expect points to disappear with them.

Rob Bironas, Titans. He might be the league's best. But it's hard to recommend the kicker when an offense is as pedestrian as the Titans'.