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No, not Peyton.

That might make sense, considering that the elder Manning brother has reported to the Indianapolis Colts’ training camp in the best shape of his life. But no, the Manning in the spotlight today is little brother Eli, who just signed the richest contract in the history of the National Football League.

How rich? It’s a seven-year contract extension with the New York Giants that’s worth … and you might wanna sit down for this … $107 million.

In case you’re as bad at math as we are, our calculator tells us that works out to a whopping $15.3 million a year – or nearly $1 million for every regular season game.

Is Eli Manning worth that?

Of course not.

Sure, he’s a Super Bowl champ, but so is Tom Brady – three times. And Ben Roethlisberger – twice. In fact, on our list of the NFL’s best quarterbacks, we’ve got Eli ranked behind his brother, Peyton, as well as Brady, Roethlisberger, Phillip Rivers, Donovan McNabb and Drew Brees.

Heck, Eli is rated sixteenth (out of 32 NFL starters) on Sports Illustrated‘s 2009 fantasy football cheat sheet.

Now don’t get us wrong, he’s a great quarterback – which is better than being just a “good” quarterback. And not everything shows up in the fantasy stats (for example, you don’t get bonus points for poise, leadership or game management).

Clearly, though, the Giants’ definition of investing in a bad economy is a little differnet than most …