| POS | Player | Team |
| QB | Tom Brady | NE |
| RB | Brian Westbrook | PHI |
| RB | LaDainian Tomlinson | SD |
| WR | Randy Moss | NE |
| WR | T.J. Houshmandzadeh | CIN |
| WR | Terrell Owens | DAL |
| TE | Antonio Gates | SD |
| Kicker | Matt Stover | BAL |
| Defense | New England | NE |
Elite-9: 2007