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When Eli Manning agreed to the basic parameters of a $97.5 million contract extension last week, he became the eighth member of the NFL’s $100 million quarterback club ($106.9 million over seven years) as well as the highest-paid quarterback in NFL history ($15.3 million per year).
 
That’s higher than Tom Brady, higher than Peyton Manning, higher than Ben Roethlisberger and higher than whatever other quarterback you prefer. Not surprisingly, the deal elicited the predictable cries of “Is he worth it? Should he really be the highest-paid QB in the land?”
 
The truth is, the highest-paid player is rarely the best because in sports the guy who gets the most is usually just the next. If Brady, both Mannings and Roethlisberger were all renegotiating at the same time, Eli Manning’s deal would probably rank much farther down on the list.
 
But he did win the Giants a Super Bowl, did lead them to the playoffs four straight years, did make the Pro Bowl last year, and easily is one of the 10 best quarterbacks in the NFL.
 
But the best? Not on my list, though he did make the top five.

1. Tom Brady, Patriots

Even after missing a year with a knee injury, Brady is the elephant in the NFL’s room that nobody can ignore. When last we saw him he was the leader of just a ridiculous, record-setting offense in which he put up Madden-like numbers. Completing 68.9 percent of his passes for 4,806 yards, 50 touchdowns and only eight interceptions? Come on, what is this? Pop Warner?
 
Will he be as good when he comes back? Probably not, but even a sizable drop-off would leave him at the top of the heap. He used to be criticized for “just winning” and not putting up big numbers, but obviously that’s out the window now. He can match his three rings against anyone in the game. Plus he gets some credit for going 18-0 two years ago before Eli Manning’s miracle, Super Bowl-winning drive.
 
And even then, by the way, he nearly stole the Giants’ thunder with a couple of long-range, near-perfect passes that had all of New York holding its breath. That’s what Brady does to people. That’s how good he is.
 
2. Peyton Manning, Colts

He’s the anti-Brady, when you think about it. He’s always had the numbers, but he hasn’t always had the winning. That changed three years ago with a legend-sealing Super Bowl championship. Of course, he is Hall of Fame-bound anyway with nine 4,000-yard seasons in his first 11 years in the NFL.
 
In those 11 years he has completed more than 64 percent of his passes for more than 45,000 yards to go along with 333 touchdown passes, but he has always been about more than those numbers. He’s one of the smartest quarterbacks in the game, which he proves with his constant audibles and pre-snap adjustments. He’s reminiscent of Jim Kelly in the old “K-Gun” days in Buffalo, only without the no-huddle.
 
Add in a big arm and a fiery personality, and he might be more talented than Brady. He just never looks as cool and calm as Brady does under fire.
 
3. Drew Brees, Saints

Brees is a hard man to judge because for now he’s tagged with the “Can’t win the big one” label, which is a deadly sin for a quarterback. It’s also possible that his passing numbers are inflated because he has been playing in some incredibly pass-happy offenses.
 
But his numbers are so huge they’re hard to ignore, especially when he has been so relatively careful with the ball while throwing it a ton. He has been getting better each year, topping out with 5,069 yards last season (15 yards shy of Dan Marino’s season record) and 34 touchdowns with only 17 interceptions. He has been over 64 percent for five straight years, dating back to his years in San Diego.
 
Sure, he has never gotten past the NFC Championship Game, but perhaps a better rushing attack and, you know, a defense would have helped him out a bit. He may not have won big games in New Orleans, but the flip side is he may have taken some incredibly flawed Saints teams farther than they should have gone.
 
Winning, though, is usually everything to a quarterback. The longer he goes without at least sniffing a Super Bowl, the farther he’ll slip down this list.
 
4. Eli Manning, Giants

Depending on what day it is, his position on this list will either be laughed at for being too high or derided for being too low. Such is the life of the man on the NFL’s ultimate roller coaster. Even perhaps the most remarkable final drive in Super Bowl history wasn’t enough to get everyone to believe.
 
Still, after last year, when he improved his completion percentage to 60.3 and dropped his interception total to 10, he is clearly beginning to show some of the consistency he lacked early in his career. He has had flashes of brilliance that always seemed to be followed by terrible performances. Lately the ride hasn’t been as nauseating as before.
 
He does still have things to prove. He has led the Giants to the playoffs four straight years, but three of those have resulted in first-game losses. And he wasn’t able to carry his team after his top receiver, Plaxico Burress, shot himself and was suspended last year. But he’s brilliant in fourth quarters, more often than not, and he has that Brady-like composure his brother seems to lack.
 
There aren’t many other current quarterbacks I’d want on my side with time running out and the game on the line.
 
5. Ben Roethlisberger, Steelers

His remarkable rookie year, when he won 14 straight games before finally losing for the first time in the AFC Championship Game, was impressive, but probably a product of managing the game behind an outstanding team. Ditto for the Super Bowl he won a year later, despite his own hideous performance in the final game (9-for-21, 123 yards, two interceptions).
 
He broke out of his shell, though, two years ago when he threw 32 touchdowns and only 11 interceptions. And while he fell back statistically last year, he took another step forward by leading the Steelers through a bruising schedule all the way to Super Bowl XLIII.
 
His performance there will be recalled someday when he is inducted into the Hall of Fame. (Don’t laugh. Every retired quarterback with two Super Bowl rings but one has been inducted.) He went 21-of-30 for 256 yards and saved his lone touchdown pass for the end, connecting with Santonio Holmes with 42 seconds remaining. It was a brilliant catch, but give Roethlisberger credit for escaping trouble several times on that drive and giving Holmes a chance to catch it.
 
That’s what Roethlisberger does. He makes plays. It isn’t always pretty, but it doesn’t have to be.
 
The next five:

6. Philip Rivers, Chargers. The forgotten man of the 2004 draft is 33-15 over the last three years and reached an AFC Championship Game. With some big numbers, too, he’s rising fast.
 
7. Carson Palmer, Bengals. Palmer has perhaps the most talent beyond the top two, but his stock suffers from missing most of last year and the constant losing and chaos with the Bengals.
 
8. Tony Romo, Cowboys. Romo is another guy who puts up big numbers, but his big-game performances have hurt the perennially underachieving Cowboys.
 
9. Kurt Warner, Cardinals. If he were seven or eight years younger, he might top this list. But the end is near for one of the NFL’s all-time greats.
 
10. Donovan McNabb, Eagles. Incredibly underrated throughout his career, McNabb has led the Eagles to five NFC Championship Games. Only one Super Bowl, though. Plus, he’s always hurt.




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