i can't think of a reasonable argument to rank the twins ahead of the cubs. the twins have a really nice system, but their best two prospects have basically had a lost year of development. as for depth, yeah the cubs' system had a long way to go when the new management took over, but now they're at a position where players like p. johnson, tseng, edwards, torres, jiminez, rivero, vizcaino, etc are hard-pressed to make the top 10. not only do they have the best position prospects (a safer bet than pitchers), but they probably have the strongest depth of any minor league system.