Number 5: Kevin Love.

Coming in at number five is Kevin Love. Kevin love has being playing phenomenally well this year.

With a PER of 25.87 he is not only efficient but a rebounding machine.

With statistics eye popping statistics that are grandiose enough to attract the causal viewer, Kevin Love is posting 25ppg, to go along with 13 boards while shooting 89% from the stripe and nearly forty percent from long range.

What hinders Love from rising any further on this list is the win column, while I don't exactly agree with best player from the best team always winning the award. The amount of losses are too much to just cast aside right now.

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Number 4: Chris Paul.

Next on the list is Chris Paul.

Chris has been stellar both on and off the court. On the court he is posting 19 ppg, 9 assist a game and 2.5 half steals per contest. Nothing to far from his career numbers but coupled with his leadership I say its safe ot say he is having a MVP season.

Not to mention the majority of Chris Paul's points have been in clutch situations when his team desperately needing a bucket. Chris isn't piling it up when it comes to scoring or rebounding but he doesn't have to his job is to set up his teammates. He is doing his job to near perfection from my view point.

His PER average is 27.82 while leading the Clippers to a 13-6 record that is good enough for a 2 seed in the Western Conference.

Unless Chris starts piling on more stats he has pretty much ascended as far as he can go because the rest of the field are putting out pretty heavy stat lines.

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Number 3 : Lebron James.

Now we have Lebron James. HIs position on this list will be refuted by many of you and for good reason. However I have some points I have to make that supercede the ESPN media mind control system.

First things first we will give credit where it is due. His PER is 33.39! No that isn't a typo, he's playing out of his mind. He's dropping 29 points a night while pulling down 8 boards which really isn't much considering he is 6'8 260 lbs. What is impressive is that he's handing out 7 dimes a game.

There's a couple of things PER doesn't take into consideration. First thing is the amount of help that you have. A player with least help has to play longer and shoot the ball more which effects his PER. A player with least help will get less assist due to blown offensive assignments which would also effect his PER.

I think its safe to say that Lebron has the most help in the league.

He has and needs the closer in Wade who is posting 20 points a game, 5 assist , 4 rebounds and 2 steals. Wade also has a PER of 23.51.

In addition to a solid bench Lebron has Chris Bosh who adds another 20ppg. 8rpg and 1 block.

To Lebron's credit he's shooting above 50% again but so is evey other 6'8 260 pounder.

The main deciding factor outside of all of that was Lebron's play when his team needed him most. He seems to break down again and again when the pressure is on. The PER doesn;t hold one accountable for that. NBA fans on another hand do.

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Number 2 Kevin Durant.

Kevin Durant's typical numbers are down, However the wins are up. What else is up is Russell Westbrook's production.

Its risen so much on some nights where the consensus that Durant is by far the better player is sometimes challenged.

Durant is dropping 26ppg, along with 8 boards and 1 block and 1 steal a game.

He has a 26.54 PER and shooting 50% from the field while averaging a decent 35% from the three point line.

What has Durant so high on the list is his teams record thus far. At 17-4 Durant has his team sitting atop the Western Conference. With the older teams starting to gel now we will see how long that last.

Why isn't Durant number one? To be quite honest in a 66 game season and as athletic as OKC is they would be able to maintain without Durant come playoffs.

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Derek Rose and Kobe Bryant.

I know you guys are like wait a minute a tie!

I'm sorry I just couldn't bring myself to choose between the two.

While Rose has lead the Chicago Bulls to a better record, Kobe has been keeping the Lakers afloat pretty much singled handily. I use that phrase loosely considering that that hand is attached to a wrist with damaged ligaments.

Rose has also been impressive with a 24.30 PER posting 21ppg, 7 assist, 4 rebounds and 1 steal a game.

Kobe's numbers are a surprise to everyone considering he is battling yet another injury to his shooting hand with the damaged wrist. After last year's early exit many wrote Kobe off as being washed up.

To their dismay Kobe has not only been breaking franchise records left and right, he is currently having a significantly better year then last year leading the league in scoring with 30 points a game, 5 rebounds and 6 assist a game. His PER is 26.58. If the he can get some type of consistent help where he doesn;t have to shoot some much to stay in games expect a increase in the PER stat.

Both players have proven that they have to play their best every night for their teams to be competitive.

Due to the Lakers not being able to maintain a lead to save their lives,Kobe ets the slight advantage at this juncture seeing that he is posting more minutes then players far younger then him this year.

Also for the first time in a long time the Laker's are significantly better when Kobe takes more shots which points to one thing he needs help.

Rose had a couple hiccups in the clutch but I still consider him a clutch player because unlike Lebron James, Rose's short comings is not something that hasbeen happening his whole career.

Rose's has a edge when it comes to shot selection due to his athleticsm he can get to the paint when ever he see's fit.

Both players are having a fantastic year and while it clear that their teams need them the most. Its almost certain that the Media will chose the sexiest story or the player on the team with the most wins.

I'm looking foward to see what list's you guys come up with.