In conjunction with the release of the #NFLRank rollout on ESPN.com, Football Outsiders will provide an audit of the list, selecting the most overrated and underrated players revealed each day of the countdown.
Here are the most overrated and underrated players from those ranked 30-21 on offense or defense:
Overrated
Percy Harvin, WR, Seattle Seahawks (No. 26)
Harvin
The problem with Harvin is pretty obvious: Health is a skill, and Harvin simply does not have it. In four seasons, he has played all 16 games just once. He has only one season with more than 75 receptions, when he had 87 catches for 967 yards in 2011. He also had 52 carries for 345 yards that year -- but that combined total of 1,312 yards is over 300 more than in any of his other three seasons. In all four of his NFL campaigns, Harvin has been above-average in the Football Outsiders DVOA ratings, which are based on per-play value (explained here). But he's never ranked in the top 25 for receiving DYAR, which is based on total value, even when he had Brett Favre as his quarterback.