Ballot and comments from AP Pro 32 panel voter Rich Gannon of CBS Sports/SiriusXM NFL Radio:
RICH GANNON (CBS Sports/SiriusXM NFL Radio)
1. Houston Texans - Impressive win in Detroit on a short week. Two straight wins in overtime shows this team knows how to finish.
2. Atlanta Falcons - Seven of their 10 wins have been by 7 points or less, another team that knows how to get to the finish line.
3. Denver Broncos - This Manning machine keeps picking up steam each week.
4. New England Patriots - Only concern I have is with their defense ... good enough to win in postseason?
5. San Francisco 49ers - May be awhile before we see Alex Smith again.
6. New York Giants - Playing like champions once again ... impressive beat down of the Packers got my attention.
7. Chicago Bears - Cutler makes all the difference, can't win without him.
8. Baltimore Ravens - Very inconsistent at times on both sides of the ball but they are 9-2.
9. Green Bay Packers - Having a problem protecting Rodgers right now and that's a huge problem (have already given up 37 sacks, second most in league).
10. Cincinnati Bengals - After losing four straight, they have now won three in a row (zero interceptions from Dalton in those three wins).
11. Pittsburgh Steelers - Ben back throwing in practice is great news, now can and will he start on Sunday against the Ravens?
12. Tampa Bay Buccaneers - Came up a little short against Atlanta, but they are getting better each week and will be spoilers the rest of the way.
13. Indianapolis Colts - Bruce Arians has done a wonderful job in Chuck Pagano's absence and has them primed for the playoffs.
14. Seattle Seahawks - Can' win away from home (5-0 at home and just 1-5 on the road).
15. New Orleans Saints - Still dangerous despite the league's worst defense (32nd).
16. Minnesota Vikings - We know they can beat Detroit in the division, but not so sure about Chicago and Green Bay.
17. Washington Redskins - Love watching RG3 work, this kid is special!
18. Miami Dolphins - Nice win at home against the Seahawks, amazing what they can do when they don't turn it over.
19. Dallas Cowboys - This team is a mess, what more can I say other then you just never know what you're going to get each week.
20. San Diego Chargers - Probably too high, but who would you like me to put here instead?
21. Detroit Lions - 4-7 and look who they've beat - St. Louis, Philadelphia, Seattle, Jacksonville.
22. New York Jets - Hard to watch this outfit as they are now bad on defense as well.
23. Carolina Panthers - Win against Eagles may be a little too late for Ron Rivera and what remains off his staff.
24. Tennessee Titans - The firing of offensive coordinator Chris Palmer not a good sign for that coaching staff this late in the season.
25. Cleveland Browns - Just their second win over the Steelers in the last 18 meetings, the defense was impressive!
26. Buffalo Bills - Never good when your star wide receiver starts questioning the head coach who just happens to be the play caller.
27. Arizona Cardinals - QB situation has been an absolute killer for the Cards.
28. St. Louis Rams - Any divisional win (Arizona) means a great deal in year one with a new coaching staff.
29. Philadelphia Eagles - Amazing how far they've fallen now with seven straight losses under Andy Reid.
30. Jacksonville Jaguars - Change to Chad Henne at QB a little too late but will it be permanent?
31. Oakland Raiders - The effort from the defense at times is pathetic especially inside.
32. Kansas City Chiefs - Struggling everywhere and that's why they have just one win.