To refresh how tenders are established, a Franchise tender is an amount equal to the average of the top five salaries (salary plus other prorated amounts) at that position from the 2008 season. A Transition tender is an amount equal to the average of the top 10 salaries (salary plus other prorated amounts) at that position from the 2008 season. Once a player accepts the tender, the amount is fully guaranteed for the year.

As we approach the tagging period of Feb. 5-19, here are the official numbers, in millions rounded to the nearest ten thousand, with notes about the players and calculations leading to the numbers:

Position Franchise Transition

Quarterback $14.65 $12.44

This group is led by Peyton Manning’s 2008 number of $18.7M, followed by two players who played little in 2008, Tom Brady at $14.6M and Carson Palmer at $14M. The next two quarterbacks played together for three years, with Aaron Rodgers and his new 2008 Cap-heavy deal at $13.9M and Brett Favre at $12M. Our strong belief is that Matt Cassel will have the Franchise tag applied to him, making his 2009 Cap number very similar to that of Brady in 2008.

Cornerback $9.96 $8.37

This number was set by a couple of underperformers in 2008, with Chris McAlister – likely to soon be an ex-Baltimore Raven – at $10.9M , following only Champ Bailey at $12.2M. Nnamdi Ashomugha was franchised in 2008 at $9.765M and is hoping he’s not tagged again. The Raiders’ Cap problems may help his cause.

Wide Receiver $9.88 $8.39

The Colts have the first and 10th numbers in this group, with Marvin Harrison leading the way at $12M and Reggie Wayne 10th at $6.7M. Others setting the pace in this group include Lee Evans and his new 2008 Cap-heavy deal at $10.4M and Vikings free agent signee Bernard Berrian at $9.4M.

Defensive End $8.99 $7.78

Julius Peppers is front and center here, with a 2008 Cap number of $13.9M (meaning if he is franchised, his number will not be the one above but rather 20 percent above his 2008 number, or a prohibitive $16.7M). Others in the group setting these numbers include Jason Taylor, whose future is unclear in Washington or anywhere else, at $7.5M and John Abraham at $8.5M.

Offensive Line $8.45 $7.74

The top two 2008 numbers here went to Cleveland Browns, both being 2007 signings, one a marquee free-agent signing (Eric Steinbach at $9.2M) and one a top draft choice (Joe Thomas at $8.9M). Others include perennial All-Pros Walter Jones ($8.6M) and Orlando Pace ($8.2M). Jordan Gross played on a Franchise tag in 2008 at $7.455M and may be there again at a 20-percent increase to $8.95M.

Linebacker $8.3 $7.48

Like the offensive lineman, the top two 2008 numbers setting this pace were from the same team, with Ray Lewis ($9.4M) and franchised-Terrell Suggs ($8.475M) of the Ravens holding the highest numbers. Suggs’ number was the result of a settled arbitration that determined whether he should be treated as a linebacker or defensive end. Interestingly, both players are going to be free agents pending decisions by the Ravens, a team with Cap issues.

Running Back $6.62 $5.92

The top three numbers here from 2008 all have insecure futures: LaDanian Tomlinson ($7.8M), Edgerrin James ($6.8M) and Jamal Lewis ($6.4M). It will be interesting to see the changes in those numbers in 2009, as well as other vulnerable top 2008 numbers like Larry Johnson ($5.7M) and Deuce McAlister ($4.9M).

Safety $6.34 $5.13

This is another group with some high 2008 numbers that are questions marks for 2009, including Roy Williams ($6.7M) and Darren Sharper ($4.15M). Bob Sanders’ number of $8.2M led the pack.

Defensive Tackle $6.06 $5.45

Albert Haynesworth’s 2008 Franchise number of $7.25M led the group last year and will likely lead again in 2009, although under a new contract since the Titans lost the privilege to tag him again based on his 2008 contract. There were not a lot of high numbers here, although that will change in 2009 when option/roster bonuses kick in for players such as the Browns’ duo of Corey Williams and Shaun Rogers.

Tight End $4.46 $4.07

This is traditionally a number that provides good value to a team if there’s a player worthy of the tag. Tony Gonzalez was the only player at or above $5M in 2008.

Punter/Kicker $2.48 $2.26

Another good value for a tag, with Sebastian Janikowski the only 2008 number over $3M.

There’s much more ahead in the coming weeks as we analyze the decision-making of teams in choosing whether to apply these tenders.