Gary Hooper and Graham Dorrans
In my opinion these guys are the two most underrated players in the country. Let's start with Hooper; he scored 43 goals in 80 appearances for Scunthorpe and 63 in 95 for Celtic, that's a fantastic rate by anyone's standards, how he hasn't had an England call up yet is completely beyond me. Personally, I'd take him over the horrifically overrated Rooney any day and am very excited to finally see him in the Premier League.
Graham Dorrans is one the league's top playmakers, and wouldn't look out of place in a Barcelona shirt. An 83% pass success rate is highly respectable when you take the fact that he was playing for West Brom into account. If he was Spanish then maybe people would take notice, but I feel that he too is underrated, probably due to his Scottish nationality, which is a shame for him as it means that he will never accomplish anything at international level, this is however, very fortunate for Scotland that they have someone with the ability of Fabregas or Xavi.