Most Underrated - Tim Duncan, guy has 4 rings, his teams win 60 games like its a birthright. Kobe, Lebron, and Howard get all the spotlight while Duncan keeps chugging along.
Most Overrated - Tony Romo, everytime something goes wrong someone else gets the blame except Romo; Owens, Phillips, Garrett etc. Romo's not even a top 5 QB although everyone thinks he is.
