New York Giants Eli Manning
Photo by Donald Miralle/Getty Images

The helmet Eli Manning wore in the New York Giants’ historic upset over the 18-0 New England Patriots in Super Bowl 42 is being auctioned by Goldin Auctions.

The helmet that Eli Manning wore in the Giants 17-14 victory over the then-undefeated New England Patriots in Super Bowl 42 will be auctioned off, as reported by ESPN’s Darren Rovell.

Manning’s helmet was one of the major pieces of evidence in Manning’s memorabilia fraud lawsuit with Steiner Sports which led to an undisclosed settlement, as reported by Rovell.

“This is a very significant piece,” said Goldin Auctions president Ken Goldin. “Bidding for this will definitely surpass $130,000.”

Goldin is being modest with his expectations on what the helmet will go for as this will arguably be one of the most treasured memorabilia pieces in New York sports history. After all, the Giants’ victory over the Patriots is not only considered the greatest upset in Super Bowl history, but perhaps the greatest victory in New York sports.

Super Bowl 42 is when Manning came of age and developed a reputation of being a clutch quarterback outside of the shadow of his older brother.

With the Giants trailing 7-3 in the fourth quarter, he engineered two clutch touchdown drives, including a game-winning 13-yard touchdown pass to Plaxico Burress with just 35 seconds remaining in the regulation.

But the final drive is not primarily remembered solely for Manning’s touchdown to Burress.

Instead, the true highlight of that drive and the game as a whole was Manning’s 32-yard connection to David Tyree in which Manning broke free of Patriot defenders, and connected with Tyree at the Pats’ 24-yard line. Tyree made a gravity-defying catch, as he outjumped Patriots safety Rodney Harrison for the ball and pinned it to his helmet in a play that will forever be talked about as one of the greatest in history.

Four plays later, Manning connected with Burress for the touchdown and one Giant loss was handed to the Patriots.

Manning finished the game while completing 19-of-34 passes for 255 yards, two touchdowns and one interception. He also earned his first Super Bowl MVP in the process.

The bidding on Manning’s helmet begins on Goldin’s website on Monday morning and ends in a live auction at the National Sports Collectors Convention in Cleveland, OH on Aug. 2.

Jason's first love was football while growing up in northern New Jersey. For the past three years, he has covered the New York Giants, as well as several boxing events along the East Coast.