It's that time of year again when we take a look at every player and every position on the team, evaluate them for depth and need, and tell Bruce Allen how to do his job. For the sake of credibility, I will also review last year's edition and see how good the predictions came out. In the cases where I appear to be wrong, a wizard did it.

Jeff Garcia: Of course Garcia will be back and will be the unquestioned starter. There is talk about a certain someone coming out of retirement and battling Garcia for the starting job, but no one should take it seriously.

Luke McCown: McCown showed a lot of potential on the field when he was called on, but also displayed his inexperience in practice. For example, when he ran OUT OF THE ENDZONE for a safety... that was dumb. Nevertheless, everyone seems to like him and there is some potential there of him being the quarterback of the future (QOTF) that I keep hearing so much about. McCown makes the roster, but whether he's #2 or #3 depends on the guys below.

Chris Simms: Sigh. I've been rooting for Chris ever since Rich McKay forced him on Jon Gruden in 2003. Simms is due a $1 million roster bonus on March 1. He is also set to earn $2 million in salary, which is pretty high for a backup. If the Bucs pay it, you have to think he's going to get every opportunity to win the #2 spot. In that case, McCown drops to #3. If the Bucs don't pay it, he hits free agency, but where is he going to get any better opportunity than the one he has in Tampa Bay? The only place he would have any opportunity to start is in Atlanta, and why would anyone willingly go there? It's possible that the Bucs let Simms slip into free agency and sign him for a smaller contract that is more appropriate for a guy coming off a two-year injury hiatus. One way or another, I think he stays.

Bruce Gradkowski: And then there's Bruce. Gradkowski had his shot in the Redskins game and was amazingly uninspired. He looked exactly the same as he did in 2006 when he was finally benched in favor of Tim Rattay. There's going to be some competition at the bottom of the quarterback depth chart and I think the only way Gradkowski makes the cut is if the Bucs decide not to pay Chris Simms his roster bonus.

Jake Plummer: Someone reported a couple weeks ago that they thought there was a 50% chance that Jake Plummer comes out of retirement to play for the Bucs. And, really, why wouldn't he? It's got to get old waking up every morning, going balls-deep into his cheerleader bride for a while and then drinking juice surrounded by the scenery of his mountain top home while reviewing his bank statements and seeing which of his investments pushed him into that bonus interest rate that only eight digits gets you. I mean, where's the challenge? Some things are worth repaying $7 million. I'm thinking his life qualifies.

Last year, I leaned toward Chris Simms competing to start with a free agent veteran, McCown being the backup and Gradkowski as the third string. Not too bad except for that whole Simms thing. I also said the Bucs wouldn't pick a quarterback in the draft, which was a pretty safe bet.

As far as the draft goes, I'm starting to think that as long as Jon Gruden is the head coach, the Bucs don't need to draft a franchise quarterback. This runs counter to everything I've believed in the past, but the evidence is pretty overwhelming. Gruden can take veterans like Brad Johnson, Brian Griese and Jeff Garcia and improve their game. He doesn't seem to be able to take rookies and mold them into proficient starters. That's not necessarily a bad thing; there will always be a servicable free agent quarterback who has been overlooked, someone like Rich Gannon who is heralded as the prototypical Gruden quarterback. Because of this, I don't see him picking a quarterback in the draft. It's unnecessary. The only way the position is even touched is in the unlikely event that they somehow allow both Simms and Gradkowski to leave. If that's the case, some retread will be signed to be the #3. Maybe someone like Josh McCown or Ken Dorsey. With Garcia's contract expiring at the end of 2008, I expect the quarterback position to be seriously addressed in the 2009 offseason.