A guy who I predict will make top ten lists next year:

For now, I'd say:
1. Lebron
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2. Durant
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3. Howard
4. CP3
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5. Wade
6. Kobe
7. Rose (if healthy)
7a. Dirk
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8. Kevin Garnett
9. Kevin Love
10. Tony Parker
I pretty much agree with Roy and like the tier idea... only thing I was iffy on was his inclusion of Tony Parker at #10. Good news is, Tony Parker is actually 11th on his list so it's sorta irrelevant.
I think most would agree the following 7 players make the top 10:
LeBron, Durant, Dwight, Cp3, Rose, Wade, Kobe
Hard to dispute those 7 in some order. Beyond that, it's really easy to put Kevin Love up there... two years straight of being a top 3 player statistically: 26 points and 13 rebounds is pretty nice. So that's 8.
I sincerely believe Pau Gasol is one of the top players in the game. A lot of people disagree. He was the key player on two title teams and as a 7 footer he's more important than most guards.
Dirk probably deserves consideration as well. A year removed from leading a team to the top of the mountain. That brings you to 10.
Beyond that, KG, Tony Parker, Blake Griffin, Melo, Deron Williams, Westbrook, Duncan, Pierce and MAYBE Bosh are arguably above Rondo on the list. Portland fans would include LaMarcus Aldridge. Laker fans would include Bynum.