"THIS IS A good time to trade Donovan McNabb, for a couple of reasons.

One, the Eagles quarterback's trade value never will never be higher than it is right now. He's coming off one of the best statistical seasons of his career. Was seventh in the league in yards per attempt, eighth in interception percentage and 10th in touchdown percentage.

His 92.9 passer rating was the third-highest of his career. Threw for 3,500-plus yards for only the third time. Completed 60-plus percent of his passes for only the fourth time.

At 33, he's not yet considered a "descending" player. Thanks to the recent success of such geezers as Brett Favre and Kurt Warner, 40 is the new 35, and 33 is the new 28. A first-round pick for the guy is a very reasonable asking price.

Two, it's a seller's market, baby. Nearly a dozen teams will be shopping for quarterback help this offseason, and it's not every day you have a chance to acquire a five-time Pro Bowler who also can play a mean air guitar.

Another plus is that two of the potential suitors - the Vikings and Browns - have direct ties to McNabb and Eagles coach Andy Reid.

While history has taught us it's never a good idea to assume Favre is retiring, there's a pretty good chance the Vikings quarterback will really, really call it quits after this season, regardless of whether his team wins the Super Bowl.

If he does retire, the Vikings will need a quarterback. And nobody appreciates what McNabb brings to the table more than their head coach, Brad Childress, who coached the guy for 7 years in Philly. Childress is well aware of McNabb's accuracy flaws. But he's a big "respect-for-the-football" guy, who always has loved the fact that McNabb won't throw a lot of interceptions.

Then there are the Browns, whose new general manager - Tom Heckert - is the Eagles' old one. The Browns were the worst passing team in the league this season. Finished last in passing yards, last in yards per attempt and last in completion percentage. Didn't finish last in touchdown passes, but that's only because the Raiders were dumb enough to give JaMarcus Russell nine starts.

Think Heckert wouldn't prefer McNabb over Derek Anderson or Brady Quinn? The minute the Eagles put the word out that McNabb is for sale, Heckert will be dialing up Reid.

"It's a throwing league," Heckert said. "That's how you score points. Running the football, playing good defense and controlling the clock is great, but you do need to throw the football.""