The regular season is coming to a close and if you are lucky enough to be playing for a championship all you can do at this point is plug in your best players and keep those fingers crossed. For those of you with nothing to play for, there is always time to think about next season. It is a good idea to take notes for next year while the season is still fresh in our minds. While situations may obviously change for these players and for their teams during the offseason, it is valuable to have a clear picture of how things stand right now before summer leagues, off-season workouts and the pre-season hype machine begins to cloud everyone's judgment. Based on what we've seen in 2010-11, here are some players worth upgrading, downgrading and simply staying away from on draft day next season.