Here comes round three, and our heavy hitters are now entering the competition. This match-up between Walls and Mills should be a very tough one. So Panthers fans, who is the greater Carolina Panther?

Wesley Walls, TE

via cdn.sportsmemorabilia.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.

Sam Mills, LB

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Statistics as a Panther: 48 games, 248 tackles, 7 INT

Accolades: Pro Bowl (1996), All Pro (1996), #51 retired by Carolina

While Sam Mills only played 48 games for the Carolina Panthers his effect on this franchise was dramatic and far reaching. Even though we signed Mills on the back end of his career he put in a stellar 1996 season. Following his time as a player Mills became a defensive coach for the Panthers as he helped mold one of the best defenses in football. Tragically, Mills fight against Cancer and subsequent death meant he could not be with us today, but his 'Keep Pounding' motto became the catch-cry of the Panthers' superbowl run.