GM Ernie Accorsi, who drafted Manning in 2004, noticed that Eli's accuracy woes required the Giants to surround him with big receivers. Manning's played with Plaxico Burress (6'5/232) and Amani Toomer (6'3/203) in each of his four full seasons as a starter. Yet his career completion rate stands at a Rex Grossman-esque 55.9. Among the 37 quarterbacks who've attempted 715 or more passes since Manning replaced Kurt Warner as the Giants' starter, Eli's 56.6 completion percentage ranks 30th. He's behind names like J.P. Losman (59.4), Jon Kitna (62.0), Vince Young (57.4), Jason Campbell (59.7), David Carr (63.2), and Joey Harrington (58.6).

Manning has completed passes more efficiently than only Kerry Collins, Gus Frerotte, Derek Anderson, everybody's favorite 2009 sleeper Kyle Orton, Alex Smith, Grossman, and Michael Vick.

Assuming Accorsi's scouting report is correct (and current Giants GM Jerry Reese stands by it wholeheartedly), will Eli improve with Domenik Hixon (6'2), Sinorice Moss (5'8), Hakeem Nicks (6'1), Mario Manningham (6'0), or Steve Smith (6'0) out wide? Doubtful. Sure, there are other stats to look at (TD to INT ratio, win percentage, yards per attempt), but for a quarterback whose main issue has always been accuracy and has been dependent on big receivers to catch his errant throws, completion rate is the most telling metric. It's only going to go down.

Eli has been durable. He won a Super Bowl ring in February 2008. The Giants presumably do see him as a franchise quarterback. But he isn't worth $20 million a year, or anything close.