BBTN 100: Players No. 26-100

Who are the best players in Major League Baseball heading into the 2014 season? ESPN formed a panel of MLB writers, analysts and contributors to rank the top 100. The countdown from No. 100 to No. 1 begins March 17 and ends March 27 with a special edition of "Baseball Tonight" at 10 p.m. ET.

The results will be announced on ESPN.com, Facebook and Twitter (@BBTN). Fans can use the hashtag #BBTN100 to join the discussion and follow along.

To compile the top 100, more than 40 ESPN experts, who were polled in February, started with a list of more than 350 players. Using a 0-to-100 scale, they evaluated the players based only on how well they will perform in 2014. Players expected to miss 2014 with an injury were not included. Ages are listed as of July 1, 2014.