Is Reggie Bush worth a first-round pick? Can Larry Johnson possibly have another year like 2005? Can Steve Smith continue to post monster numbers? Is it Eli Manning?s time to shine? Can Drew Bledsoe get T.O. the ball? Can Randy Moss possibly have two bad years in a row? Can Steve McNair be an MVP in the Ravens? offense?

Of course, a championship season in fantasy football takes a great deal of luck. But, you have to develop a plan and execute it. Obviously, picking Adam Vinatieri with your first pick isn?t going to get you a title. Here are some things to think about as you head into your draft night:

» If you have any of the first 10 picks, you absolutely have to take a running back. The prime talent goes fast and it goes early. Personally, I think you should use your first three picks on a running back. They are hard to get in the late rounds, so you might as well get three pretty good ones out of the way early. And it gives you a lot of leverage later in the year when trades become key.

» Don?t jump all over quarterbacks too early. If it?s not Peyton Manning, you can wait until the fourth round and still get a quality starter. In most leagues, you only need two QBs, and there are 32 starters to pick from. So don?t panic and leave other positions without consideration. Always be sure not to draft two QBs with the same bye week. Speaking of, at all positions, always be aware of bye weeks when building your team.

» Wideouts are plentiful. Most teams have at least two, so if you aren?t getting Chad Johnson or Steve Smith, take them after you have a starting QB and pretty good backfield.

» Tight ends are a tough position to fill. If you don?t have Antonio Gates or Tony Gonzalez, select with caution. But don?t wait too long or you?ll be looking at a big goose egg from the position every week. (I?m looking at Randy McMichael.)

» After these four positions, get your kicker and defense out of the way.

With this strategy you should have a good year. Good luck … and keep in mind, I?m only an accountant.