This was recently discussed in another thread, here was my evaluation...
Here are the leaders from last year and how I think they will do this year:
Gordon, Tom NYY 36: He will get a good amount of holds again but I think it will be more around the high 20s. His ERA will also be in the mid 3s as he had a very lucky year with hit percentages and a much lower walk rate than normal.
Otsuka, Akinori SD 34: A repeat is expected here with great numbers across the board.
King, Ray STL 32: The St. Louis pitching staff and bullpen will not have nearly the same luck with hit percentage and strand rate as they did last year. Especially now that Renteria's range is gone. He should record around 20 but with less spactacular numbers.
Reitsma, Chris ATL 31: Another expected repeat as he is the top setup man with good skills.
Mota, Guillermo FLA 30: Became the closer, so unless they trade for someone else or he gets knocked down do not expect any.
Torres, Salomon PIT 30: Mike Gonzalez was the primary setup man by the end of the year. Don't expect Torres to get much more than 10 as he does not have the primary job or that great of a skill set.
Cormier, Rheal PHI 28: He will get a decent amount but most of his holds were recorded when Wagner was out and Worrell was the closer. When Wagner is healthy Worrell is the primary setup man.
Linebrink, Scott SD 28: A repeat here is also likely. Good skill set and primary setup man.
Jones, Todd FLA 27: Jones had an abnormally good year but there is no indication that he will hold on to the setup job or perform at a good level.
Rodriguez, Francisco 27: Another case of being promoted to the closer.
As for this year the top holds pitchers (setup men) are definately Mike Gonzalez, Aknori Otsuka, LaTroy Hawkins, Brendan Donnelly, Scott Linebrink, Rafeal Betancourt, David Riske, Tom Gordon and Chris Reitsma in that order. Gonzalez is the guy you would probably want to target the most since he has the best stuff and could very easily become the closer soon. You want to look for guys that have ridiculous skill sets and all but Linebrink and Reitsma from that list have great skill sets, especially Gonzalez and Batencourt. Linebrink and Reitsma have good skill sets but they are high up because they will get the majority of the teams holds. These are the type of guys that get closers jobs when the closer faulters so their value is even higher.
I took Gonzalez in round 12 of a league with Holds as a category because theorectially holds are just as valuable as saves but they are easier to find and thats why setup men go later.