Tom Coughlin and Eli Manning, New York Giants (February 7, 2012)

Manning was ranked the No. 65 player in the NFL by CBS Sports – © USA TODAY Sports Images

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Since hoisting his second Lombardi Trophy, it hasn’t been very easy being Eli Manning.

The two-time Super Bowl MVP has fronted a New York Giants team that is on a two-year playoff drought, has turned the ball over 50 times and has yet to have a completion percentage over 60 percent.

He’s now 33-years-old, is learning a brand new offense and dealing with questions on if he’s on the decline. Despite all the above, CBS Sports believes the once-elite Eli is still, well, Elite.

Answering NFL Network’s ‘Top 100’ list, CBS released on of its own and named Manning No. 65 and lone Giant on the countdown. Manning was omitted from the NFL Network’s Top 100.

“Granted he threw a lot of interceptions in 2013, but he always bounces back,” list-compiler Pat Kirwan wrote.

Seattle quarterback Russell Wilson (50), Indianapolis’ Andrew Luck (49), Atlanta’s Matt Ryan (47), Baltimore’s Joe Flacco (45), San Diego’s Philip Rivers (34), Pittsburgh’s Ben Roethlisberger (18) and Green Bay’s Aaron Rodgers (5) all ranked ahead of Manning.

Tom Brady (New England), Peyton Manning (Denver), Drew Brees (New Orleans) comprised the ‘Top 3.’

Giants’ safety Antrel Rolle, who was voted the 72nd-best player on the NFL Network’s ‘Top 100,” was not ranked by CBS.

The complete list can be viewed here.