NFL offseasons may be quiet, but debates never are. Journalist Pete Prisco’s latest rankings have given fans plenty to argue about. In his CBS Top 100 list, he ranks those he believes are the league’s best players heading into the new season. And in its 2026 edition, he’s raised eyebrows with several of his picks. He ranked two-time MVP Patrick Mahomes surprisingly low at No. 7 and left notable players out of the Top 100 altogether.

The CBS Sports Top 100 list had various top players like Myles Garrett and Josh Allen, but this time it missed out on three major players: Trey Smith, Kenneth Walker, and Travis Kelce. What’s interesting is that all three of them are from the Kansas City Chiefs.

For Kelce in particular, the downfall, at least in Prisco’s rankings, continues. In 2025, Prisco dropped him to No. 96, a fall of 78 spots from the previous year. He pointed to Kelce’s reduced production in 2024, when he recorded 97 catches, 823 receiving yards, and three touchdowns. In 2025, sadly, Kelce’s stats did not improve much. He finished with 76 receptions, 851 receiving yards, and five touchdowns. While those are still solid numbers, they are not as dominant.

Only four tight ends in the league made the Top 100: Arizona Cardinals’ Trey McBride, Las Vegas Raiders’ Brock Bowers, San Francisco 49ers’ George Kittle, and Chicago Bears’ Colston Loveland. Prisco thought Kelce’s performances didn’t warrant inclusion in his list at all, as was also the case with Smith and Walker. But while Walker may need to prove more before being considered a top-100 talent, Smith’s exclusion was slightly surprising.

Guard Trey Smith was considered a solid top-100 player heading into the 2025 season, ranked No. 75. He also delivered a strong performance throughout the year. He earned a PFF grade of 68.5, which ranked him 27th among 81 guards. He played 665 snaps and posted a strong pass-blocking grade of 75.1. On top of that, Smith allowed just 16 total pressures, including one sack and two quarterback hits. He did suffer a sprained ankle, but that doesn’t take away from the fact that he still had a solid season.

Coming to running back Kenneth Walker, he came over from the Seattle Seahawks to the Chiefs this offseason with a solid resume from last year, recording 221 carries, 1,027 rushing yards, and five touchdowns. However, the competition between running backs was incredibly high. The likes of Buffalo Bills’ James Cook (1,621 rushing yards) and Indianapolis Colts’ Jonathan Taylor (1,585 rushing yards) put together far more productive seasons.

Before this, Walker was not part of the Top 100 NFL players list ahead of the 2025 season after recording just 573 rushing yards. So, all in all, 2025 was a significant improvement for him. If Walker, who signed a three-year, $45 million deal with the Chiefs this offseason, takes another step forward in 2026, he may find himself in the Top 100 next season. More Chiefs representation would certainly be welcome. But in the case of his teammate and the face of the franchise, Mahomes, the focus will be on climbing back up the rankings.

Patrick Mahomes faces major disrespect

FOX Sports analyst Nick Wright was unhappy with Pete Prisco’s new NFL Top 100 player rankings. In the list, Patrick Mahomes was ranked No. 7, behind Joe Burrow, Matthew Stafford, and Josh Allen. Just last year, Mahomes was ranked No. 1, but he dropped in the rankings after suffering a torn ACL injury last season.

Speaking on First Things First, Wright said he does not believe Burrow should ever be ranked ahead of Mahomes. He argued that Mahomes has achieved much more in his career and remains the better quarterback despite his injury.

“Having Joe Burrow ranked ahead of Patrick Mahomes on any quarterback list is an unacceptable opinion… Patrick tore his ACL last year and played more games than Joe Burrow did,” Wright said.

Pete Prisco defended his ranking by saying that Mahomes is coming back from a torn ACL injury and has not put up the same big numbers he did earlier in his career. “He is coming off a torn ACL, and his numbers haven’t been as good as they were early in his career, but he’s still one of the best, if not the best, quarterbacks in the league. Don’t let the numbers fool you.” Prisco said.

Well, looking at recent performances, that makes sense. Burrow has played against Mahomes four times and won three of those games. Burrow has also been more accurate with his passes. He completes 68.5% of his throws, while Mahomes completes 66.2%. Burrow has also made fewer mistakes, throwing 51 interceptions in his career compared to Mahomes’ 85 interceptions.

But despite all the success, Mahomes has dominated the field for years and has thrown for 35,939 yards and 267 touchdowns in 126 games while winning three Super Bowls, while Burrow is still waiting for his first Super Bowl win.