"Giants general manager Jerry Reese has a simple solution for replacing the hole that Plaxico Burress left in the offense. He thinks it's time for quarterback Eli Manning to take on more responsibility and lead this organization to another Super Bowl.

In 2007, Manning caught lightning in a bottle for a little more than a month and helped lead the Giants to a world title. But with the loss of his combustible safety blanket, Burress, and a supporting cast comprised of talented but raw wide receivers, the Giants believe Manning can elevate his teammates to another level.

The only problem with that approach from a management standpoint is that you're increasing your quarterback's bargaining power. But I don't think the Giants are concerned about that side of the equation. And that's why Manning is poised to become the highest-paid player in league history in the next month or so.

Unless the Giants are thinking of putting the franchise tag on Manning after the '09 season -- they're not -- it's time for Reese to sit down with the agent to the star quarterbacks, Tom Condon, and get something done. So what's the going rate for a 28-year-old franchise quarterback who already has a Lombardi trophy? We know that at least one man thought defensive tackle Albert Haynesworth, also 28, was worth $41 million in guaranteed money.

Haynesworth is, without argument, the best defensive tackle in the game. As a quarterback, Manning probably ranks behind Tom Brady, his older brother Peyton, Drew Brees and perhaps Ben Roethlisberger, although I could argue otherwise. And don't bring up Philip Rivers. He's put up huge numbers (but no world titles) against inferior competition in the AFC West.

With that in mind, and realizing that quarterback is the most valuable position on the field, I think Manning has a case for becoming our first $50 million (guaranteed) quarterback. The rest of the contract numbers won't matter that much. We're talking about CIF (cash in fist), and I think the $50 million figure is what Team Manning will be looking for.

A respected member of the Giants organization not named Jerry Reese told me Thursday morning, "There's no way this thing becomes contentious. Something will probably get done before the season, and everyone will move on.""