http://www.giants101.com/2013/02/28/...umber-in-2013/

Excerpt: "When the new league year begins in a little less than two weeks, New York Giants quarterback Eli Manningwill officially become the highest paid player in the NFL. His cap hit will account for $20.85 million, which is slightly more than Detroit Lions quarterback Matthew Stafford($20.82 million).

As it stands, the Lions are in active negotiations with Stafford on a contract extension, which will lower his 2013 cap hit, making Baltimore Ravens quarterback Joe Flacco the second highest cap hit in the league at $20.35 million after the exclusive franchise tag is placed on him.

The immediate reaction to these numbers will be "Manning needs to restructure!" but Eli's 2013 cap number is already the result of multiple restructures. And with a flat cap projected over the next several years, restructuring what remains of his contract becomes a difficult, tedious and nearly impossible task given his cap numbers in 2014 and 2015, which are $20.4 million and $19.75 million respectively." Read more...