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ESPN NFL Top 100: Odell Beckham No. 21, Eli Manning No. 84

Gee, it's a wide receiver and a quarterback.

Odell Beckham
Odell Beckham
Andrew Weber-USA TODAY Sports

A pair of New York Giants appear in the NFL Top 100 Players list released Tuesday night by ESPN. You know who they are before being told, of course. Wide receiver Odell Beckham Jr. is No. 21, and quarterback Eli Manning is No. 84.

Here is ESPN on Beckham:

Twelve games. That is the entirety of the Odell Beckham Experience. Of course, prorate those 12 games over a full season and Beckham's Year 1 numbers would be 121 catches for 1,735 yards and 16 TDs. Between that and the greatest catch we've ever seen, he's ahead of players with a lot more credentials. "He's brilliant, but he needs to get stronger. He's now in the crosshairs," said an AFC evaluator. Last year was the breakout. In 2015, the challenge will be "prove it."

Add it up: Beckham ranked second in the league after Week 5 in receiving yards (1,305) and TDs (12).

Valentine's View: Can't kick about this at all after 12 games played. The only wide receivers ranked ahead of Beckham are Dez Bryant of the Dallas Cowboys and Calvin Johnson of the Detroit Lions (tied for No. 6), Antonio Brown of the Pittsburgh Steelers (No. 10). Demaryius Thomas of the Denver Broncos (No. 18) and Julio Jones of the Atlanta Falcons (No. 20). A.J. Green of the Cincinnati Bengals is one spot behind Beckham at No. 22.

Here is ESPN on Manning:

The NFL's ultimate enigma, Good Eli has two Super Bowl rings punctuated by incredible performances in the most crucial moments and is in the midst of a 10-year stretch without missing a single start. Bad Eli has led the NFL in interceptions three times during that period. "He's the definition of a streaky prototype pocket passer that has played his best in the biggest moments," said a voter. In perfect Eli form, he's also coming off arguably his most efficient season as a passer -- in a year in which the Giants went 6-10. Up next: A massive contract that should carry him to his retirement in New York.

Add it up: Manning has 10 seasons with 3,000 passing yards, ranking seventh all time, trailing only Brett Favre, Dan Marino, Drew Brees, Tom Brady, John Elway and his brother Peyton.

Valentine's View: Good Eli vs. Bad Eli. It's the conundrum the Giants have dealt with since 2004. He can take you to the highest mountain, but he can also leave you cringing in despair. Nonetheless, I'm glad to see him on the list. When he's good, he is as good as anyone.