Are Three Panthers’ Spots in the Projected NFL Top 100 Accurate or Overlooked?

For the first time in eight years, the Carolina Panthers made it to the playoffs. Their time in the postseason may have been brief, but it brought excitement back to Bank of America Stadium and a city full of optimism about the future — something that hasn't previously existed in David Tepper's tenure as team owner.

Much of the franchise's turnaround can be attributed to the addition of a clear-cut No. 1 receiver, the return of one of the best defensive linemen in the league, and a lockdown corner. All three were recently named in Gilberto Manzano's projection of the Top 100 players in the NFL on Sports Illustrated.

No. 82: WR Tetairoa McMillan

Jan 10, 2026; Charlotte, NC, USA; Carolina Panthers wide receiver Tetairoa McMillan (4) reacts in the first half during the NFC Wild Card Round game at Bank of America Stadium. Mandatory Credit: Jim Dedmon-Imagn Images | Jim Dedmon-Imagn Images

Manzano: "It was easy to see why McMillan was the first full-time wide receiver selected in last year’s draft. His sizable catch radius helped Bryce Young settle down in several games, and his reliable hands led to many clutch plays. The way McMillan plays has drawn comparisons to Mike Evans, which is high praise. McMillan had 70 catches for 1,014 yards and seven touchdowns in his first season."

My take: This seems about right for a first-year player, regardless of how dominant he was at times. If he puts together another 1,000-yard campaign in 2026, then yeah, he'll skyrocket up this list, placing well inside the top 50.

No. 76: DT Derrick Brown

Manzano: "To learn Brown’s value, take a look at how the Panthers’ run defense fared without him last year. Carolina was historically bad, allowing 179.8 rushing yards per game in 2024. After missing 16 games, Brown returned to play in every game in ’25 and helped improve Carolina’s defense in several areas, including run defense, allowing 123.3 yards per game."

My take: Carolina was atrociously bad against the run in 2024, in large part due to Brown's absence. His presence alone helped the Panthers jump to 21st in that category, shaving off 57 yards on the ground per game. Still, he continues to be undervalued. Should be placed much, much higher, in my opinion.

No. 66: CB Jaycee Horn

November 24, 2025; Santa Clara, California, USA; Carolina Panthers cornerback Jaycee Horn (8) during the first quarter against the San Francisco 49ers at Levi's Stadium. Mandatory Credit: Kyle Terada-Imagn Images | Kyle Terada-Imagn Images

Manzano: "Horn has established himself as one of the best corners in the league over the past two seasons, overcoming three injury-riddled seasons to start his career as a first-round pick in 2021. It’s absurd how quickly Horn can go after the ball without hurting himself in coverage. Corners who get that aggressive are often penalized, but Horn figured out the right balance in a career season with five interceptions."

My take: To be honest, I think 66 is a little too generous, given the season Horn is coming off of. Yes, he's an incredible talent and can be one of the better corners in the league, but he was too inconsistent in 2025. He had a missed tackle rate of 28.1%, which is entirely too high for a team's supposed No. 1 corner.

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