Here we are... the 2nd round. At this point there are no 'easy' decisions and looking at the draw it's going to get much harder from here out. As it stands we started with 20 players, and now we're down to 12.

After the jump argue your points, make your vote and we'll keep rolling on as we go on a quest to find the GOAT.

Wesley Walls, TE

via media.trb.com

Statistics as a Panther: 98 games, 324 receptions, 3,902 receiving yards, 44 TD

Accolades: Pro Bowl (1996, 1997, 1998, 1999, 2001), All Pro (1996, 1997, 1999, 2001)

Without a doubt Walls is the best TE in Carolina Panthers history. His 1999 season alone ranks among the greatest single seasons by a tight end in NFL history. This year Walls finished with 822 yards and 12 TDs as he and veteran QB Steve Beuerlein former a deadly tandem for the Panthers. To this day its become customary on CSR to call a good play by a TE as being the 'ghost of Wesley Walls' and that alone gives credence to his impact.

Stephen Davis, RB

via a.espncdn.com

Statistics while a Panther: 29 games, 2,085 yards, 20 TD

Accolades: 2003 Pro Bowler

Stephen Davis is, in my opinion the best free agent acquisition the Carolina Panthers ever made. A player who was seen as possibly slowing down when Washington let him go following the 2002 season, Davis had the perfect skill-set for John Fox's run-first mentality. A powerful runner whose best season came in 2003 when he ran for 1,444 yards on the way to Carolina's first playoff birth under Fox.