Samantha Maynard sees bigger things ahead for David Reutimann and Toyota in 2008.

During the offseason, SportsGrumblings will chronicle the top 40 teams in NASCAR. It is important to note that owners’ points, not individual driver points, determine the top 40 teams. We will look at their performance in the 2007 season, explain next year’s focus and changes and maybe even throw in some predictions for good measure.

To begin with, we look at the 40th place team, the No. 44 UPS Toyota Camry, owned by Michael Waltrip/Michael Waltrip Racing (MWR). Dale Jarrett piloted this car during 2007, and it was not without trial and tribulation.

While one should not construe this as sympathy for Toyota, I did recently learn something of which I was not aware. You may not know that the engines in the Truck series are the same engines used in the Cup series. When Toyota entered the Truck series several years ago, it is common knowledge that they began winning events and even won the 2006 Truck Championship with Todd Bodine.

When Toyota submitted its Truck engine for acceptance into Cup level competition, NASCAR rejected it even though it was no different from what other manufacturers were doing, which was using the same engine for Truck and Cup. NASCAR mandated that Toyota rebuild its engines. Essentially, Toyota began the 2007 season behind the rest of the field with its engine program because of the demands NASCAR made.

With that said, this team struggled mightily to make races. It was widely known that Michael Waltrip hired Dale Jarrett because Jarrett had a past champion’s provisional. When this news reached NASCAR in late 2006, they quickly amended the rules to say that any past champion would only have six provisional starts allowed. Once they were used, the driver had to make the field on time.

Those provisionals were quickly used up and Jarrett found himself trying to make the field in subpar equipment. In addition, the car spent many weeks outside the top 35 in points, making the need for good qualifying laps paramount. Unfortunately, Jarrett could not save the car every week and spent more than a few races at home. During some of these weeks, Jarrett was recruited by ESPN to broadcast Busch Series races. Many felt that Jarrett would soon retire and follow in his father Ned Jarrett’s footsteps into the broadcast booth.

Near the end of 2007, Jarrett announced he would retire in 2008 after starting in the Bud Shootout, the first five points races, and the All-Star Race. David Reutimann will move from the No. 00 Burger King/Domino’s Toyota Camry to the No. 44 after Jarrett completes his races. It is widely believed that Jarrett will step into the television booth.

Look for Toyota as a whole and David Reutimann to make big strides next year. Reutimann showed some flashes of brilliance and is a tough, resilient racer. He is quiet and unassuming, the quintessential underdog. After going through several severe wrecks in 2007 and following a steep learning curve, Reutimann should have a better year next year. Going back to some of these tracks for a third and fourth time in a Cup car will help boost his self-esteem and improve his knowledge of the circuit.

The next team is also part of the MWR stable but owned by new executive vice president of operations Cal Wells. Wells is listed as the owner of the No. 00 for Reutimann. Wells, a longtime Cup-level owner, is well respected around the garage and lends some credibility to the still-shaky MWR program.

At the same time Reutimann’s move to the No. 44 was announced, MWR announced that it had entered into a 50/50 business partnership with billionaire investor Robert Kauffman. It is this infusion of cash from partial sale of the business that is allowing Reutimann to run the Busch (now Nationwide) Series next year full time, with hopes of capturing the championship.

Currently sponsorship (or a driver) has not been secured for the No. 00. Ty Norris, the general manager of MWR, stated that sponsorship and driver choices could conceivably wait until the sixth race of the season, when Reutimann will step out of the ride. Josh Wise, MWR’s development driver and Michael McDowell, the ARCA racer, will likely share the seat.

Norris did not rule out that other “free agents” might drive the No. 00 from time to time. Drivers without rides for next year include Jeff Green and David Stremme, plus Boris Said is always on the lookout for a quality ride and more Cup experience. Do not be surprised if one of those three names turns up on the roster beside the No. 00.

The next installment will come on Friday where we will discuss teams 38 and 37, nos. 83 and 10, respectively.