Eli Manning, Tom Brady and Ben Roethlisberger top the quarterback rankings at the moment.

From Fantasy Football Analyst Jason Smith, NFL.com:

Let’s go 1-32 and see where everyone sits. The criteria for the rankings don’t factor in age. This is not “Who do you start a team with?” It’s simply a measurement of where each QB stands right now, entering the 2012 season.

1. Eli Manning, New York Giants
2. Tom Brady, New England Patriots
3. Ben Roethlisberger, Pittsburgh Steelers: I’m still taking him over the next two guys because I believe he’ll win a playoff game in minus-45 degree weather before the other two will. And he’s got two rings.
4. Drew Brees, New Orleans Saints
5. Aaron Rodgers, Green Bay Packers
6. Peyton Manning, Denver Broncos
7. Cam Newton, Carolina Panthers
8. Philip Rivers, San Diego Chargers
9. Matt Ryan, Atlanta Falcons
10. Michael Vick, Philadelphia Eagles

You can read Mr. Smith’s column here.