There have been a lot of mock draft to pore over during the last few months, but as the draft gets closer we're starting to see lists emerge that truly give a picture of 'best player available' completely independent of position. With the Carolina Panthers having needs all over the field, it behooves them to take a long look at any solid prospect. Josh Norris of Rotoworld put out his top-100 list on Tuesday, and it's a fascinating glimpse into April's draft.

Who is the best player available? Unsurprisingly it's a player most believe will be an All-Pro at his position, but it's one that is far down the depth chart of importance.

1. G Chance Warmack, Alabama

Where he wins: Everywhere. Crushing blocker with an attitude to finish. Fluid mover for his size and gets in correct body position to seal off lanes. Technically sound player that could likely play either guard spot.

The Panthers need a right guard more than any position on their offensive line. As much as Jordan Gross is maligned, Geoff Hangartner was terrible in 2012. Adding Warmack would immediately upgrade the pass protection, while he wouldn't add huge play-making potential a wide receiver would.

If the team looked to get more help from a receiver, Norris is in-step with Mel Kiper's belief that Tavon Austin is the guy. Rated as his #1 receiver, and the 14th overall prospect -- it's time to take a closer look at the diminutive receiver.

14. WR Tavon Austin, West Virginia

Where he wins: An absolute joystick in the open field with the ball in his hands. Made plays beyond receiving role, as a ball carrier and as a returner. Cuts to make defenders miss with acceleration to keep angles changing are outstanding.

The DT class is in-step with most. Star Loulelei is the best prospect (3rd overall), but Sharrif Floyd (5th), and Sheldon Richardson (7th) aren't far behind.

With needs at cornerback and safety, the organization could easily look to upgrade their secondary in April. With Chris Gamble retiring, and Captain Munnerlyn possibly leaving -- there are three players rated around the Panthers' pick that could all help them. Xavier Rhodes, Kenny Vaccaro, and Jonathan Cyprien are all possibilities at #14.

Take a look at the full list, and tell us what stands out to you.