As part of its annual package on NFL team valuations, Forbes magazine rated the top 10 general managers.
The AFC East has no representatives, but three were spawned from the division. Buffalo Bills fans should be frustrated to see that two among the top five were run out of the organization.
Indianapolis Colts president Bill Polian topped the Forbes list. San Diego Chargers general manager A.J. Smith was fifth. First-year Bills GM Buddy Nix worked under Smith -- and former Bills GM John Butler -- in San Diego.
Patriots coach Bill Belichick should be on the Forbes list because he's the overlord of football operations, but he doesn't hold the title. Miami Dolphins general manager Jeff Ireland will be overshadowed as long as Bill Parcells remains his boss.
New York Jets general manager Mike Tannenbaum has been one of the NFL's most daring executives and has helped mold the Jets into a Super Bowl contender this year. But the Jets have gone 32-32 with him in the role.
Forbes explained its methodology:
Won-lost record vs. payroll rank over the past three seasons, with bonus points awarded for playoff appearances, Super Bowl appearances and championships. With NFL payroll disparities somewhat limited by salary cap rules, the formula tends to place more weight on winning than on payroll.
Forbes added a caveat, however, to account for the high rate of turnover. For teams that have brought in a new GM within the past three years, that executive's role at his previous stop was considered.
1. Bill Polian Colts
2. Jerry Reese, Giants
3. Scott Piloi, Chiefs
4. Kevin Colbert, Steelers
5. A.J. Smith, Chargers
6. Ted Thompson, Packers
7. Jerry Jones, Cowboys
8. Mike Reinfeldt, Titans
9. Mickey Loomis, Saints
10. Rob Brzezinski, Vikings