Keith Law of ESPN.com and Scouts, Inc. has a Top 25 prospects list. It provides a consideration of proximity to the major leagues I find this criteria to be the most important for 2007 fantasy baseball season. Bill Rowell may be Baseball America's top-ranked prospect for the Orioles, but he will have zero fantasy value in 2007
To quote Mr. Law:
The list doesn't necessarily offer any big surprises although he ranks Arizona CF Chris Young 3rd. Tamp Bay OF Elijah Dukes would be on the list "if he would stop trying to unseat Milton Bradley as the Angriest Man in baseball."
One player he has ranked in his Top 10 is Pirates Cf Andrew McCutchen. I haven't seen other lists consider him so high. Laws offers this (for keeper leagues),"He and Fernando Martinez are the two early leaders for the No. 1 spot next winter." IMO, if he isn't already in centerfield this August!
Overall, this is the simplest list for fantasy baseball as it lists all the players who are expected to contribute this year and those that will be ranked at the bottom of the position sorts on Yahoo!. Too bad is is behind the Insider subscription. (I'd really like to make many, many more comments about it.)