has released its list of Top 100 players to watch in 2012. The list won’t be official until the #1 player on the list is revealed tomorrow, but I’ve got a strong feeling Luke Donald has the spot locked down. I took a look at the list and have some issues and different opinions. Look below for PGATour’s top 10 and then my suggested top 10 – in parentheses. Feel free to argue and debate – that’s what we love….

Top 10 Players To Watch in 2012
1. Luke Donald (Rory McIlroy) – Sorry, but the most interesting storyline in professional golf for me is whether or not McIlroy’s going to begin his own personal assault on the record books, not whether Donald will ever add a major to his impressive resume).
2. Rory McIlroy (Jason Day) – For my money, Day played better than anyone else in the majors who didn’t win a major. This year could be his coming out party.
3. Webb Simpson (Sergio Garcia) The young spaniard seems to have his game and mind back in order. I’ll bet anyone $100 dollars that Garcia outperforms  Simpson in the 2012 majors…anyone? Plus, it’s a Ryder Cup year and I’ll bet Garcia is on the team.)

4. Keegan Bradley (Tiger Woods) It’s a cliche pick but at the same time, Tiger’s return to the winner’s circle isn’t guaranteed like it used to be – and that’s why I’m so damn intrigued.)
5. Phil Mickelson (Adam Scott) Scott made himself relevant again in 2011. Can he back it up in 2012?
6. Tiger Woods (Phil Mickelson and Lee Westwood – tie for 6 and 7) Two great, great, great players who’ve been defined by their heartache as much as their success. Do they each have one more moment of greatness in them?
7. Bill Haas (See above)
8. Bubba Watson (Nick Watney) Watney intrigues me on so many levels. There are times I think he’s going to be a dominant force. Then, sometimes, I wonder if he’s mentally tough enough.
9. Dustin Johnson (Rickie Fowler) – I have no doubt Fowler thinks he’s as good as if not better than Mr. McIlroy. The youth excuse no longer works…it’s time for wins and proof.
10. Rickie Fowler (Johnny Vegas) – Talk about a guy you never heard of before last year who has a name you can’t forget – I’ll always be pulling for good scores from Mr. Vegas).