If you guys have been paying attention to the Top 100 Player of 2011 as voted by NFL players and presented by NFL Network, you know New York Giants quarterback Eli Manning is not on the list.

So, yes, here we go again. Arguing about Eli, which seems to be our favorite pastime.

I really don't want to argue about whether Manning is a top 10 quarterback, whether he is elite, whether he isn't elite, all that stuff. When I look at this list, though, my reaction is simply 'you've got to be kidding me.'

Donovan McNabb is No. 100 -- the 12th quarterback on the list. You are telling me that NFL players think Donovan McNabb right now is a better player than Eli Manning? Ridiculous. Keeping the argument to quarterbacks, Josh Freeman of Tampa Bay is No. 86 -- a player with one good year and zero playoff appearances. How is he that high on this list and Manning isn't even on it? Tony Romo is No. 72 after basically not even playing a season ago, and we can argue all day, all night and for the rest of the offseason about whether you would rather have Romo or Manning leading your team. So, let's not. Let's just say there is no way there is that much separation between the two.

Let's look at some of the position players. Darren McFadden at 98, again off one good season? Don't try to tell me Eli does not have a better body of work. Buccaneers receiver Michael Williams, off one 65-catch season? Even Antrel Rolle of the Giants at 68?

I understand Manning's flaws. Pat Kirwan of NFL.com also acknowledges them while making the case that Manning still belongs on this list. I agree.

I don't understand the complete lack of respect from his peers for what he has accomplished thus far in a career that is far from over.