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SI.com's Jon Heyman ranks his top ten GMs:

1. Theo Epstein
2. Billy Beane
3. Dave Dombrowski
4. Mark Shapiro
5. Brian Cashman
6. Pat Gillick
7. Josh Byrnes
8. Omar Minaya
9. Dan O'Dowd
10T. Kenny Williams
10T. Kevin Towers

I saw this on MLB Trade Rumors and at SI.

I thought it might be kind of fun to think about this and rate them ourselves.

I personally think Theo gets too much credit, but that might be the Yankee fan in me. Omar, after pulling off the Santana deal will get a boost, but I am not quite convinced yet of the wiseness (is that a word?) of that move.

So, have it folks. While ST has now offically started and is getting in full swing, there really isn't that much going on yet. Other than PEDs, that is.

What a surprise to see Theo on top. The media's love fest with everything Red Sux goes on.

Gee, any GM could do what Theo's done if they had the kind of money the Red S*x can throw around.

I think Theo has made some good moves, but some of it was lucky timing.

Do you think Lowell will have the same kind of year? Its possible, but doesn't seem likely given that it was WAY above his usual. Pedroia may keep on, but may not. Remember this is his second year which frequently means sophomore slumps. Youkilis another who looked good but fell off a good deal as the year went on.

I was looking at Beckett's numbers, and the only two years that he was dominating were the two years he was in the championship. Every other year he was slightly above average, but no where close to last year.

Of course, Cashman gets the same type of commentary about his payroll, but he's working on shrinking that gap by a little.

I'd have to look at the various clubs financials as well as their player moves and contracts to rate the GMs. I'm not going to take the time.

Guys, I have no qualms with Theo being at the top.

Who could argue with these classics?

Matt Clement
Edgar Renteria
JD Drew
Julio Lugo
Bard/Meredith for Mirabelli
Daisuke Matsuzaka
Coco Crisp
Jeff Suppan
Byung Hyuan Kim
allowing Lowe/Cabrera to leave
Wily Mo Pena
JC Romero
Joel Pineiro
Eric Gagne

There is little question that Epstein is an absolute mastermind and cannot be stopped.

I think the Red Sox had a good deal of luck fall their way with both their WS wins. Sometimes that happens. The Indians had them on the ropes yet fell off. The Rockies were off so long that they looked like a team coming in for spring training.

Exactly HOW many championships has Billy Beane won? Hmmmm....

Gagne was a tough one on the Saux, but who knew he would fall off like that? I didn't expect to see him have major suckage.

Well, OG, you know the 2000 New York Mets, you could say we just got lucky facing a team that seemed spent and merely happy to be there.

The Red Sox were the best team in baseball last year from start to finish. They totally outplayed the Yankees and went out there and got it done in the playoffs. Maybe 2004 a tad flukish, but 2007? No way. They were just plain good.

I disagree Tip. They were on the ropes and yet again came back more from the other team folding. The Indians lost.

The Red Sox were good, but they were fading some. They faced a beat up Angels team that looked pathetic out there.

You know, I take back my comment OG.

I think I forgot the lessons of Red Sox history

I know a lot of teams rest their regular players come the end of the year when they are in the playoffs, but I have to wonder if that affects how well they do with getting things back in a groove.

Think about how the Rockies had been playing. That lay off killed them. While I think the RS were a better team, the momentum was there where the Rockies just were clicking. That fell apart with the delay to the start of the world series.