Francisco Rodriguez (NYM) – Can K-Rod save 62 again??? Doubtful, but moving from Anaheim to the Mets shouldn't hurt him much, and should get nearly as many save opportunities. J.J. Putz may take a handful of opportunities if the workload gets heavey, but K-Rod should remain at the top of the list, as the top relievers should start flying off the board 45-50 picks into most drafts. If you can't land K-Rod, there should be some other comparable closers.
Jonathan Papelbon (BOS) – Has averaged 38 saves the past three years while only averaging 12 walks per season. The Red Sox acquisition of Takashi Saito means that the team can continue to be careful with Paps and not work him too often on consecutive days. With that philosophy in place I do not envision Paps getting much more than 40 saves. 
Mariano Rivera (NYY) – Many thought age would start catching up with Mr. Sandman during the 2008 season, but Rivera responded with perhaps his greatest season yet, saving 39 of 40 games while walking only six in 70+ innings with a 1.40 ERA/.67 WHIP. Rivera still has at least one solid season left as a top reliever. 
Brad Lidge (PHI) – This time last year I would have bet the house against this, Lidge having a perfect slate for the entire regular season and well as the post-season. I'll bet the house again that Lidge will not repeat that, he is a bit of a high-wire act and his WHIP is higher than most top-end closers, but also strikes out well more than a man per inning. 
Joakim Soria (KC) – This has not been a good couple of years for Padres GM Kevin Towers. First there was the debacle with taking local high-schooler Matt Bush #1 overall in the draft a few years back all in the name of signability. The only impact Bush ever did on Petco Park was his crew trashing up a skybox during a game soon after his signing. Then there is the matter of exposing Soria to the Rule 5 draft, just as Joakim started to light things up pitching in the winter league. Soon Soria was out of San Diego, and last year saved 42 games with a solid 1.60 ERA. The Royals figure to be much more competitive than in recent years, so Soria is one of the top options this year.
Joe Nathan (MN) – In a role where the lifespan of most does not last long, Nathan has racked up 199 saves the last five years, recording sub-2 ERA's and allowing less than a .200 average to opposing hitters in four of those campaigns. I'm not quite as high on Nathan as he approaches his mid '30's. His strikeout rate is down, the Twins figure not to be quite as good this year, and Nathan's arm was barking a bit in camp. For now these are still minor concerns.
Carlos Marmol (CHC) – By all means, Marmol deserves to be listed with the top closers coming into this year. Carlos has averaged 105 K's the last two years Opposing hitters hit a microscopic .135 off of Marmol last year. Only concern is that Lou Pinella has a couple of other options who could easily do just as well in a ninth inning role, and could decide that Marmol might be more comfortable in the eighth.
Brian Fuentes (ANG) – A ranking based much on how many opportunities his predecessor got in Anaheim last year. But especially considering his locale in Colorado, Fuentes' numbers have been more than acceptable the past three years, although he lost the closers role for a while a couple years back after a bad week.
Jose Valverde (HOU) – If you can still find a public place where you can actually smoke, and if you can actually afford $6 for a pack of heaters, you probably would go a good portion of them watching this guy pitch. Bottom line though is 91 saves over the past two years. As long as he has the trust of his manager, and that the Astros are better than they have shown this far this spring, Valverde should continue to be fine. 
Jonathan Broxton (LA) – Hailed as a future closer the past couple of years, Big Jon proved equal to the task once Takashi Saito went down late last year. Broxton is as intimidating as they come and has flirted with 100 strikeouts in each of the last three seasons. 
Kerry Wood (CLE) – Had a good, but not spectacular year in his first year as a closer last year, and most importantly made it through the entire season without a major injury. Now in Cleveland, K-Wood will be a marked improvement over Joe Borowski and the others who had trouble holding down the fort last year. 
B.J. Ryan (TOR) – Returned from Tommy John surgery sooner than expected, and had a decent year with the Blue Jays. His ridiculous strikeout totals from a few years earlier with the Orioles weren't there, will be interesting to see if he can regain more velocity in his second season post-surgery. 
Bobby Jenks (CWS) – Have him ranked at #13 for second straight year, so I guess I got him pegged right. His strikeout totals took a hit last year, but bottom line was Jenks was still getting the job done. Jenks has a conversion rate of 88 percent over the past four seasons. 
Francisco Cordero (CIN) – It seems like the Brewers made a wise decision not to shell out the money to keep Coco a year ago, as his WHIP rose to 1.41 last year. Cordero however still has a good track record, 186 saves over the past five years. 
David Price (TB) – Since four of his five appearances last regular season came out of the pen, Price should be eligible at both SP/RP in most formats this season. Price won't close in Tampa, but should be plenty valuable if he cracks the starting rotation as expected. .
Frank Francisco (TX) – At this time last year, Francisco was still mostly remembered for an infamous chair-shot delivered to a female patron during a bullpen melee with fans at the Oakland Coliseum. However Frank got a late season audition as the Rangers closer, and converted all five of his save opportunities. With 83 K's in 63 IP last year, Francisco definitely has ninth-inning type stuff, the problem will be with the Rangers pitching staff trying to get Francisco that lead after the first eight innings.
Brian Wilson (SF) – A bit of a risk coming into the 2008 season, and was far from automatic with numbers of 4.62/1.44. Bottom line however was Wilson still racked up 41 saves on not that good of a team. It is said that Wilson ramped up his workout regimen during the off-season. 
Chad Qualls (AZ) – Has always delivered decent numbers as a set-up man during recent seasons, now Qualls gets his chance as a full-time closer for the first time on a team that should be pretty solid. Keep in mind however that Jon Rauch also has closing experience, and will be very much in the mix. Joba Chamberlain (NYY) – One of the true wild cards of the 2008 season. Joba could get a crack at the rotation, or serve as a valuable set-up man. Joba could even fill in for some save opportunities if needed. Whatever the role, Joba is way too talented to keep on the draft board for too long, which he won't in most formats. Max Scherzer (AZ) – Yet another of the electric young talents who got his feet wet out of the pen last year and is expected to start this year – another option for using that last RP spot for an extra starter if you wish. 
Trevor Hoffman (MIL) – It won't look THAT strange, as TH51 trades blue and khaki for blue and gold. TH51 is obviously not nearly what he was a decade ago, but should still be solid as Milwaukee's closer. The worry right now is an oblique injury Trevor is going through in camp right now, the Brewers really do not have a fall-back option if Trevor is out for long. 
Matt Capps (PIT) – Is not a dominating strikeout guy, missed a couple of months last year, and also closes for the sad-sack Pirates. All of that said, Capps is actually a pretty decent closer who now has a couple of years under his belt.
Heath Bell (SD) – It sounds like a seemless transition in Diego, as Hell's Bells makes it's way for Heath Bell. Heath has done well striking out a man per inning the last two years as a setup man. At age 31, this will be Heath's first year as a closer, it's said that Heath has lost considerable weight in the off-season. 
Manny Corpas (COL) – Had outstanding numbers with an ERA just over two, but Huston Street's arrival was supposed to knock Corpas once again out of a closers role. But Street has come up again hurt this spring, which should Make Manny more than safe for the time being.
Mike Gonzalez (ATL) – Had a long road back from Tommy John surgery, but after several set-backs by would-be closer Rafael Soriano, Gonzalez finally got his chance to close in the second half of last season, and ended up striking out 44 in 33+ innings. I'm not convinced that Mike has an iron-clad lock on the job, but currently seems to be the best option the A-T-L has right now. 
Brandon Morrow (SEA) – Did well as the Mariners closer late last year, but is penciled in as part of the Mariners rotation this year, but is currently on the shelf due to injury. Morrow would probably be better as a closer, but may have more fantasy value starting. 
Chris Perez (STL) – Got a late-season audition as Cards closer last year and came into this spring as one of the favorites to become St. Louis' closer. But Perez has been somewhat shaky in the spring and whether he opens as the closer remains to be seen. St. Louis may be a good place to find a waiver wire possibility as the early season unfolds. 
Matt Lindstrom (FL) – The Marlins sure love their closers, as long as they make not too much over the Major League minimum. Florida usually doesn't find much trouble finding people to fill that ninth inning role neither, with Lindstrom becoming the latest closer late last year. However Matt became one of the many members of the USA World Baseball Classic team to come up hurt this month, so his availability for the beginning of the season is in question. Dan Wheeler (TB) – Probably the best lottery ticket that I like coming out of the Tampa pen this year. Wheeler recorded 13 saves last year while holding the opposition to a .183 batting average.
Brandon Lyon (DET) – After a horrific second half last year, Lyon now is set to open this year as Detroit's new closer. A 'Detroit Lyon' – not much ball can come out of that can it??? I'm expecting some different options to eventually emerge out of the Detroit bullpen. 
Brad Ziegler (OAK) – With Joey Devine sidelined this spring, Ziegler is expected to at least open the season as Oakland's closer. Ziegler made headlines last season for setting a record by not allowing an earned run for the first 39 innings of his MLB career. Grant Balfour (TB) – There have been times with various organizations where Balfour had ben an absolute disaster, but Grant was a big part of Tampa's American League championship run last season. Balfour struck out 82 in 58+ innings and opposing hitters hit all of .143 off the Aussie. Fernando Rodney (DET) – With Brandon Lyon's shaky history of Joel Zumaya's injury troubles, Rodney has a good chance to see some more ninth inning duty this year. Rodney racked up 12 saves after August 1 last year. J.J. Putz (NYM) – One of the top closers just going into last season (after 76 saves in 2006-07), Putz now becomes the Mets eighth inning pitcher and a fantastic handcuff for Francisco Rodriguez owners. Kevin Gregg (CHC) – Did an adequate job as Florida's closer the past few seasons, only to be kicked to the curb as he was due a hefty salary increase. He is one of the Cubs alternatives to Carlos Marmol. Joel Hanharan (WSH) – With Chad Cordero and Jon Rauch both out of town, Hanharan is now DC's closer and does have acceptable numbers, although saves opps could be few and far between. Joey Devine (OAK) – After posting a 0.59 ERA in 45+ innings last year, Devine was expected to become Oakland's closer this year. But some elbow problems in camp had Devine behind the program right now, and will probably open the season behind Brad Ziegler. 
George Sherrill (BAL) – Served most of last season as the Orioles closer, but started to get cuffed around a lot late in the season. I think it is only a matter of time before Chris Ray reclaims the O's closers role. Takashi Saito (BOS) – It should be reminded that although Saito is still relatively new to the U.S. Scene that he is 39 years of age. After 2 ½ solid years as the Dodgers closer he should be a valuable addition to the Boston bullpen and I can easily see 10-12 saves in spot closer duty. Hong-Chih Kuo (LA) – Was very valuable in a set-up role in the Dodgers bullpen last year while striking out 96 in 80+ innings pitched. A sure handcuff if you own Jonathan Broxton. Troy Pervical (TB) – Is still considered Tampa's closer, but has a ton of miles on him and a lot of time in the shop. Dan Wheeler and/or Grant Balfour could be just as good of bets this season. Jeff Samardzija (CHC) – Unless he does a complete 180 and decides to go back to catching passes for Brady Quinn, Samardzija should do something this year of value for fantasy owners with his high-90's heat. Jeff is mentioned often in blockbuster trade rumors, but there is no indication that the Cubs will dare consider letting go of one of their prized prospects. Jon Rauch (AZ) – Did very well closing out some games for Washington last year, and many thought he would become Arizona's closer after being dealt there. But Rauch managed to be the losing pitcher in no less than six games in two months in Arizona, along with a hefty 6.56 ERA. Rauch is however still in the picture to eventually become Arizona's closer. Ryan Rowland-Smith (SEA) – Saw a lot of action as a set-up man late last year. Brandon Morrow's injury could lead the door for the Aussie to see some time in the Seattle rotation. Chris Ray (BAL) – It's said Ray will be slowly worked back into the mix after missing all of the 2008 season. Ray saved 33 games back in 2006, holding opponents to a .193 batting average. Huston Street (COL) – At least I did not have to worry about ranking Street in the top-ten this year. A tad over-rated to begin with, his value takes a real hit going to Colorado, where he now needs to get healthy before challenging Manny Corpus. Unless Street gets some opportunities he is not a factor right now. Mark Lowe (SEA) – Is considered one of several candidates to become the Mariners closer, but has not shown much this spring or in a brief audition last year. The Mariners closing situation should be in flux for most of the year. Jose Arredondo (ANG) – The Angels probably would had done well if they had just named Arredondo as their closer after Francisco Rodriguez left. The numbers for the 24-year old last year in a set-up role (10-2, 1.62 ERA, 55 K's in 61 IP) were more than acceptable. Octovio Dotel (CWS) – Can still bring it up there, striking out 92 in 67 innings last year, but it's been a few years since Dotel has been regularly closing games. Joel Zumaya (DET) – Has been hit with all kinds of awful luck the last couple of years, with injuries occurring doing everything from playing video games to fighting brush fires, and now Zumaya has been shut down yet again in Tigers camp. You begin to wonder if Joel-Z will ever come close to being able to reach the vast potential he was once considered to have. Rafael Soriano (ATL) – After just being able to pitch 14 innings in the first of a two-year/$9 million contract, Soriano underwent elbow surgery last August but is expected to be ready by Opening Day, but the A-T-L is going to bring him along slowly. Soriano should be capable of firing it in the mid-90's if healthy. Tyler Walker (SEA) – Perhaps the most experienced of those vying to open the season as Seattle's closer, with 34 career saves filling in for the Giants a couple years back. Probably a luke-warm option who in all likelihood be only a stop-gap. Leo Nunez (FL) – All you need to know is that Nunez appears to be next in line for the Marlins if Matt Lindstrom (roto cuff) is unable to begin the season. Nunez has not been a big strikeout guy in his limited MLB experience. Jose Ceda (FL) – The prize of the Kevin Gregg off-season trade, Ceda was already being looked at as Florida's potential closer of the future. If Lindstrom were to be out long-term, that time-frace could be accelerated a bit, however Ceda is dealing with a sore shoulder himself. C.J. Wilson (TX) – Did save 24 games for the Rangers last year, but did so with an ERA over six due partially to bone spurs in his elbow. Should be healthy now, but probably better suited as a situational lefty.