Ballot and comments from AP Pro 32 panel voter Ira Kaufman of Tampa Tribune:
IRA KAUFMAN (Tampa Tribune)
1. Houston Texans - Riding a 15-1 streak, Matt Schaub may be the NFL's most disrespected quarterback.
2. Atlanta Falcons - Everyone keeps looking for cracks, but they keep winning the close ones.
3. New England Patriots - When the Pats don't score 40 points, Boston residents lower their flags.
4. Denver Broncos - Peyton Manning: As good as he ever was, maybe as good as there's ever been.
5. San Francisco 49ers - Anytime Frank Gore is contained, this offense struggles.
6. Green Bay Packers - Aaron Rodgers and Matt Stafford might combine for 900 yards passing at Lambeau.
7. Baltimore Ravens - Ray Rice wants the football - oblige your best player.
8. New York Giants - A 1-3 slump has opened the door to the NFC East crown.
9. Seattle Seahawks - Russell Wilson's late comebacks are becoming must-see TV.
10. Chicago Bears - A swarming defense just disappeared in crunch time.
11. Indianapolis Colts - Why stop at Rookie of the Year? Andrew Luck is a viable MVP candidate.
12. Cincinnati Bengals - With an October lull well behind them, the Bengals are on a serious playoff surge.
13. Pittsburgh Steelers - They likely salvaged their season in an unlikely venue - Baltimore.
14. Washington Redskins - Fiscal cliffs aside, the buzz has returned to the nation's capital.
15. Tampa Bay Buccaneers - Back-to-back losses to division leaders leaves them at the NFL crossroads.
16. Dallas Cowboys - There's no margin for error heading to Cincinnati.
17. St. Louis Rams - Outplaying the 49ers twice is no small feat.
18. New Orleans Saints - Drew Brees can handle a pass rush, but not this kind of pressure.
19. Minnesota Vikings - A slow fade into the Minnesota tundra.
20. Miami Dolphins - Just not enough offense to beat the big boys.
21. Detroit Lions - It's time to shop around for a new defense in Motown.
22. Cleveland Browns - They've been quite competitive for the past two months.
23. Buffalo Bills - A heck of a ground game has largely gone to waste.
24. San Diego Chargers - It's all over for Norv Turner, and you can tell he knows it.
25. New York Jets - They finally met a team with even more troubling QB issues.
26. Tennessee Titans - Coughing up 30 points per game is no formula for success.
27. Philadelphia Eagles - One of the league's most stable organizations is in disarray.
28. Carolina Panthers - Cam Newton will learn from this and come back stronger in 2013.
29. Arizona Cardinals - If only Larry Fitzgerald felt free to speak his mind about this debacle.
30. Kansas City Chiefs - Out of unspeakable tragedy, the Chiefs bonded together.
31. Oakland Raiders - The NFL's worst point differential resides in the East Bay.
32. Jacksonville Jaguars - A new owner faces the same old problem ... not enough weapons.