Throughout the preseason, we’ll take a look at the best – and worst – the NFL has to offer, unit by unit. Look for a new set of rankings every few days.

Defense wins championships, but offenses put fans in the seats, right? Well, that might not be the most accurate of statements, but watching an offense that’s clicking on all cylinders can get a crowd pretty riled up.

Watching Peyton Manning orchestrate an offense up and down the field is a thing of beauty – as long as he isn’t relying on Mike Vanderjagt to kick a game-winning field goal in the playoffs, of course.

If a team has Super Bowl dreams in its head, an offense that can move the ball is a must. The major exception to that rule, of course, is the 2000 Baltimore Ravens, who could barely score points and relied solely on its defense.

Criteria for a top 10 offense:

Forgetting for a second that the ’00 Super Bowl Ravens got by with Trent Dilfer at quarterback, an offense must be balanced for the most part. An efficient running game that can open up the passing attack is ideal, but the importance of each could certainly be flip-flopped.

Don’t forget about the impact an offensive line has on an offense as well. It’s not all about the skill players – it can’t be. Scheming and game plans must also be taken into account.

The Top 10:

1. Seattle Seahawks
On the first drive of Super Bowl XL, the Seahawks’ offense showed the nation what the west coast had seen all season long – a methodical, but efficient passing game with a nice dosage of running back Shaun Alexander. Seattle didn’t score on the drive, but it did open up the game with a couple first downs and it secured good field position for the defense to shut down Pittsburgh’s offense. Quarterback Matt Hasselback fits extremely well into the West Coast Offense because he is accurate and understands exactly where his receivers are going to be on a given play. Mike Holmgren’s philosophy is to spread the field with three-receiver sets that open up holes for Alexander, and although the offensive line lost guard Steve Hutchinson, Walter Jones is still the best left tackle in the NFL.

2. Cincinnati Bengals
Statistically, the Bengals ranked sixth last year in average yards per game, but any team that plays Cincinnati’s offense knows that it can put up major points. Quarterback Carson Palmer appears ready to go after a near career-ending knee injury that sent him into an offseason of rehab. Coordinator Bob Bratkowski uses the vertical passing game of Palmer and wide receiver Chad Johnson to build leads and then relies on running back Rudi Johnson to kill the clock late in games on the ground. Bratkowski is aggressive and will use three-receiver sets much like the Seahawks do to spread the field, and he even utilizes a no-huddle approach to keep the defense off guard. Having one of the best offensive lines in the game allows Johnson to pick up sizeable gains on the ground and gives Palmer time to find one of his many weapons in the passing game.

3. Indianapolis Colts
Offensive coordinator Tom Moore is a master at maximizing the talent at his disposal in Indianapolis. Moore is excellent at developing mid- and late-round draft picks into solid players, which allows the Colts front office to not have to rely on consistently selecting offensive players in the first round. The Colts had to go offensive in the 2006 NFL Draft, however, because their former running back is now in Arizona. Joseph Addai and Dominic Rhodes will split time trying to make sure the loss of Edgerrin James isn’t as devastating as some people think it will be. Having a solid offensive line and a future Hall-of-Fame quarterback in Peyton Manning will help the offense stay on track. Manning uses all of his receivers possibly better than any quarterback in the league. Marvin Harrison is the consummate pro and Reggie Wayne is just beginning to tap into his potential. Brandon Stokley uses the popularity of Harrison and Wayne to settle into passing lanes for first downs and uses his speed to create separation from nickel backs that can’t cover him.

4. Kansas City Chiefs
The Chiefs have ranked near the top of the league in offense for the better part of a decade and will once again be a top-five unit. However, Kansas City has taken a major hit to the offensive line in losing left tackle Willie Roaf. Injuries and retirement have ransacked the line and the Chiefs may soon feel the effects by not being as efficient as they used to be. Kansas City also lost coordinator Al Saunders to Washington, which may be the biggest hit. Quarterback Trent Green is 36 but still moves the ball well up the field, and running back Larry Johnson may lead the league in rushing this season. Tight end Tony Gonzalez isn’t the best in the NFL anymore, but his size and athleticism still give Green his best target in the red zone.

5. New York Giants
The Giants averaged 26.4 points per game last season and will certainly be close to that number again if quarterback Eli Manning can build off the success he had early in ’05. Manning slipped a bit toward the end of the season, but Tiki Barber certainly didn’t. Barber can carry the ball 20-25 times a game and is a great weapon for Manning out of the backfield. Coordinator John Hufnagel often calls for Manning to look downfield because of New York’s speed in the passing game. Plaxico Burress, Amani Toomer and Jeremy Shockey will give Manning everything he needs to be successful, but it’s up to Manning to cut down on his mistakes, like the ones he made in last year’s playoff game against the Panthers.

6. Denver Broncos
The Broncos like to take so-called nobodies like Terrell Davis, Mike Anderson and Olandis Gary and turn them into 1,000-yard backs in their system. Denver uses the zone-blocking and cutback scheme that was installed by former offensive line coach Alex Gibbs. The system relies on smaller, athletic linemen and a running back who makes only one cut and then gets up field. Head coach Mike Shanahan kept Jake Plummer out of danger last season with his play calling and it allowed the Broncos to reach the AFC Championship game. A stronger-armed Jay Cutler will soon replace Plummer, but for now, Jake the Snake is capable of leading Denver back into the playoffs. Mike Bell is the starting running back heading into the season, but Shanahan can use a rotation of both Mike Bell and Tatum Bell to get his yards on the ground. The offensive line is solid and watch for newly acquired Javon Walker to complement Rod Smith nicely in the passing game. However, much like Kansas City, the Broncos did lose their offensive coordinator in the offseason. Gary Kubiak is now the head coach in Houston.

7. Arizona Cardinals
The addition of Edgerrin James finally gives the Cardinals a running game to complement their explosive passing game. No team averaged more passing yards per game last season than Arizona and if Kurt Warner can stay healthy, the Cards will be near the top in that category again this season. Anquan Boldin, Larry Fitzgerald and Bryant Johnson are lethal and tight end Leonard Pope should fit right in. The offensive line is one of the worst in the league, however, so the impact of James might not be as big as Arizona is hoping.

8. San Diego Chargers
The Chargers may very well have the league’s best player in their backfield. LaDainian Tomlinson is explosive and can do anything on the field for San Diego. Tomlinson gives the Chargers so many options in their offensive game plan – including using LT to throw halfback passes to tight end Antonio Gates. Gates gives the Chargers all they need around the end zone with his leaping ability and athleticism, but San Diego lacks a deep threat. Wide receiver Keenan McCardell is a great possession receiver and enjoyed his best season statistically last year, but he doesn’t have great speed. Philip Rivers finally gets to show what he can do with Drew Brees now in New Orleans and unless he has issues because of his inexperience, Rivers will be better than Brees in time.

9. New England Patriots
The offense in New England survived its first season without coordinator Charlie Weis, but it wasn’t smooth. Injuries depleted the offensive line and therefore the running game was almost non-existent. If it wasn’t for quarterback Tom Brady, the Patriots would have certainly missed the playoffs and might have been one of the worst offenses in the league. However, Brady carried the team by throwing for an NFL-high 4,110 yards, and no quarterback is cooler under. Running back Corey Dillon will get pushed for playing time by rookie Laurence Maroney. Maroney is a tough runner and will soon replace Dillon as New England’s starting back. The offensive line is healthy again and Brady will enjoy throwing more to tight end Ben Watson since Watson established himself as a good receiver last season in the playoffs. Do the Patriots have enough at wide receiver if they lose Deion Branch? Good question.

10. St. Louis Rams
How will the loss of Mike Martz affect the Rams’ offensive attack? Well, for one, the game plan should be more balanced now that it won’t have crazy Martz throwing virtually every play, but who knows if the passing game will be even half as productive as it has been in years past. If Marc Bulger is healthy, he still has Torry Holt to rely on and even though Isaac Bruce is getting older, he still is a nice possession receiver. Running back Steven Jackson should get more opportunities in the offense with new head coach Scott Linehan now on board. The offensive line isn’t spectacular, but it can get the job done and houses two solid tackles in Orlando Pace and Alex Barron.

The Bottom Five:

28. Cleveland Browns
The Browns don’t come without weapons on offense, but Charlie Frye is still young and injuries have thrashed a once promising offensive line. Reuben Droughns is a workhorse back, but Cleveland couldn’t score last year and will need a healthy Kellen Winslow Jr. and Braylon Edwards to give Frye anything in the vertical game.

29. Buffalo Bills
Willis McGahee can be an elite running back, but the offensive line is mediocre and J.P. Losman didn’t play anywhere near his expectations last year. Losman will get another shot in ’06, but Kelly Holcomb will be waiting in the wings. The receivers show promise in Lee Evans and Josh Reed, but Peerless Price was a disaster the past three seasons in Atlanta and Dallas.

30. San Francisco 49ers
The 49ers, much like Cleveland, have the tools to succeed on offense, but they have an inexperienced quarterback and a young running back. Alex Smith threw 11 interceptions vs. one touchdown last year, but should get better over time. Frank Gore is going to be fine, but the offensive line is near the bottom in the league and although Smith has wide receiver Antonio Bryant and rookie tight end Vernon Davis, will he have any time to throw?

31. New York Jets
Noodle-armed Chad Pennington is one more shoulder surgery away from calling it a career. Kevan Barlow is adequate and so is the offensive line, but how will new coordinator Brian Schottenheimer hold up in New York? Schottenheimer has never called a play as coach. Yikes.

32. Houston Texans
The theme of the bottom five has been the lackluster play of the offensive line and it’s no different in Houston. David Carr will get sacked plenty again this season and now that Domanick Davis is lost for the season, Carr has even less to work with. It is too bad wide receiver Andre Johnson is a Texan, because he’d be an elite player by now.