So it's been a few weeks since there has been an IPO offering from eTopps, which is nice because we needed a breather. However, I don't know about you, but I am well rested! Let the third season of football IPO's begin!

Football season will have begun as you read this article and I am pumped. It's a shame that the season will start off with a whooping put on the Giants by the Niners, but as an avid football fan I'll take what I can get.

Oh yeah, back to eTopps!

The first week of IPO's for the 2k2 football season excites me about as much as finding out who is going to American Idol. Basically, there's one card that I will be ordering. Obviously, that card is David Carr's inaugural edition. Don't get me wrong, I think Dillon is due for a big year and I also have to like Torry Holt, but the others put me to sleep.

I mean, come on…Jake Plummer? He's lucky to have had a 2k1 card. I don't think he will ever come close to living up to Coach Bill Walsh's billing from years ago. Walsh proclaimed that Plummer was the next "Joe Montana". Yeah, okay…maybe Coach Walsh should stick to coaching instead of scouting.

Marquise Walker... Marquise Walker... Nope, doesn't ring a bell. Well, he's a big receiver from Michigan. Then again, so was David Terrell and so far he's been a disappointment (yes, I know it's early still to write him off…). I don't have much to go on with Walker, however at $4.00 and a short print run of 2,000, he could be the sleeper of the week.

Then we have good old Ricky Williams. This will be his third eTopps card and one thing I know about card collecting is that in general, the farther you stray from a player's rookie season, the less desirable the card. Contrarily, this is his first season as a Dolphin and that could be important. Fins' fans may be seeking out this card as must-have and the team from Miami does have quite the fan base. If Williams succeeds in Miami, this card could be hot down the road. However, will they go for it at $9.50 a pop?

Now, the good stuff. Corey Dillon's card may be worth it just for that silly picture of him, where he looks like a vulture is squatting over his head. Don't tell him I said that…he's big. He's also in for a big year. Cincy has improved greatly over the last year and I expect the offense to be more potent than in years past (they can only go forward, right?). Dillon is running behind a good line and if the team is as good as many people believe they will be, Dillon will get a lot of carries and a lot of yards.

Torry Holt is obviously one of the NFL's best receivers. He plays for the Rams. What else do you need to know?

Finally, we have the Mark Prior of the 2k2 football set, David Carr. Many people will be selling these next week in an attempt to make some money "flipping," however they may be disappointed in years to come. Carr has shown some great stuff at Fresno State and will get a chance with the expansion Texans this year. With football in his blood (his uncle played for the Niners and Raiders), Carr is sure to be a force in the NFL for a long time.