NFL TRAINING CAMPS won't open for another 7 weeks, but most of the adding and subtracting is complete. What you see right now on the league's 32 rosters is pretty much what you're going to get, unless Chad Johnson unexpectedly breaks the Bengals' resolve or the Dolphins ship Jason Taylor off to another NFL ballroom.

I'm allowed to believe what I want to believe right now. And what I believe is that the best team in football is the Dallas Cowboys.

Are they perfect? No. They lack depth at wide receiver, their offensive line is just OK and their quarterback throws too many interceptions.

That said, they still finished second in the league in points scored and third in total offense last season, and added a pretty good outside runner in the draft (Felix Jones) to complement bruising Marion Barber.

The offseason additions of cornerbacks Pacman Jones and first-rounder Mike Jenkins - assuming Jones gets his suspension lifted by Roger Goodell - improve a secondary that gave up just 19 touchdown passes last year.

As is usually the case in the NFL, injuries and quarterback play will ultimately determine who's still standing come next February. But right here, right now, the Cowboys are my team to beat.

Here are my current rankings, with 2007 regular-season records in parentheses:

1. DALLAS (13-3): Memo to Tony Romo: Women weaken legs.

2. NEW ENGLAND (16-0): The Pats have some age issues on defense, but oh, that offense.

3. JACKSONVILLE (11-5): Jags are done playing second fiddle to Peyton Manning and the Colts.

4. INDIANAPOLIS (13-3): Stood still in the offseason, but Manning gives Colts a chance to win every week against every team.

5. SAN DIEGO (11-5): Chargers will run away with the AFC West, regardless of how fast Philip Rivers recovers from his torn ACL.

6. GREEN BAY (13-3): If Aaron Rodgers can give the Packers anything, they have a chance to make it back to the NFC title game.

7. CLEVELAND (10-6): Additions of defensive linemen Shaun Rogers and Corey Williams give the Browns the run-stopping ability to thwart the Steelers in AFC North.

8. NEW YORK GIANTS (10-6): They caught lightning in a bottle last year, but free-agent losses at linebacker and likely retirement of Michael Strahan have weakened them.

9. PITTSBURGH (10-6): Willie Parker and Rashard Mendenhall are going to be one hell of a one-two running punch.

10. SEATTLE (10-6): Seahawks will be in a win-one-for-the-walrus mode as Mike Holmgren heads into his final season.

11. EAGLES (8-8): Their pass rush and QB play will determine how far the Eagles go this season.

12. MINNESOTA (8-8): Getting defensive end Jared Allen from the Chiefs was big, but the key to the Vikings' success will be the progress of QB Tarvaris Jackson.

13. BUFFALO (7-9): If defensive tackle Marcus Stroud has any gas left in his tank, Bills could make a playoff push.

14. TAMPA BAY (9-7): Offseason pickup of running back Warrick Dunn was huge. He will improve both the running and passing games.

15. NEW ORLEANS (7-9): Saints offense will be potent again, but did they improve their defense enough?

16. WASHINGTON (9-7): Added some big wideouts for its West Coast offense, but the defense is showing some age.

17. CAROLINA (7-9): The Panthers need more, much more, than 2 1/2 sacks from Julius Peppers this season.

18. TENNESSEE (10-6): It's time for Vince Young to step up and carry his share of the offensive load.

19. ARIZONA (8-8): Ken Whisenhunt has changed the locker-room mind-set, but the defense must improve if the Cards are going to make a playoff run.

20. HOUSTON (8-8): It's going to be difficult to improve on last year's 8-8 record in the tough AFC South.

21. BALTIMORE (5-11): Joe Flacco is nowhere close to being ready, so who's going to be the Ravens' starting QB?

22. ST. LOUIS (3-13): If the offensive line can keep immobile Marc Bulger upright, last year's 3-13 could be this year's 8-8.

23. DETROIT (7-9): Defense finished last in the league in '07. Don't look for much improvement in '08. Might be time for another Millen Man March.

24. KANSAS CITY (4-12): Chiefs had a dynamite draft (six of first 82 picks), but it could take a year for it to pay dividends.

25. CHICAGO (7-9): What is it going to take to make GM Jerry Angelo throw in the towel on QB Rex Grossman?

26. DENVER (7-9): Remember when Mike Shanahan and the word "genius" actually were used in the same sentence?

27. CINCINNATI (7-9): One positive of a possible Chad Johnson training-camp holdout: It will keep people's minds off the fact that the Bengals' defense stinks.

28. NEW YORK JETS (4-12): Jets were one of the biggest spenders in free agency. But a lot of it was on questionable purchases.

29. OAKLAND (4-12): What was Lane Kiffin thinking when he agreed to go to work for Al Davis?

30. SAN FRANCISCO (5-11): Another team that is paying dearly for an apparent first-round quarterback mistake.

31. MIAMI (1-15): Another 1-15 season is not out of the realm of possibility for Team Tuna.

32. ATLANTA (4-12): By midseason, the crowds at the Georgia Dome are going to look a lot like the ones Matt Ryan played in front of at Penn Charter.

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