Owens, not Manning, is NFL's real MVP

Conventional wisdom says Peyton Manning is the NFL's MVP. So do his accomplishments.

But the Colts finished 12-4 last season with Manning throwing 29 touchdown passes instead of 49 — plus whatever he throws today. They will finish 12-4 or 13-3 this season and again be the third-seeded team in the AFC playoffs.

But where would Philadelphia have been without Terrell Owens?

Yes, Owens is hurt, making the Eagles' chances of getting to the Super Bowl a lot shakier. And yes, they probably would have had the best record in the horrible NFC even without him — they didn't have Owens when they got to the conference title game the last three seasons.

Still, the V in MVP is "valuable," not prolific.

Peyton is valuable, very valuable, although the $34.5 million signing bonus and his $98 million salary are part of the reason the Colts can't afford any defensive studs beyond Dwight Freeney.

Yes, he has made Reggie Wayne and Brandon Stokley into receivers as dangerous as Marvin Harrison. And you can argue that he's the most valuable mind: Manning called the draw to Edgerrin James for the 2-point conversion that tied the Colts' game with San Diego last weekend (Indianapolis eventually won in overtime).

He's also an exemplar of the wholesome image the NFL prefers. Owens' tempestuous times in San Francisco aren't easily forgotten. -->

T.O.'s value is not only in his own play but in opening up things for the otherwise ordinary Todd Pinkston and Freddie Mitchell and making this probably Donovan McNabb's best season.

Besides, it's fun to have an MVP who's not a quarterback; the last non-QB who won was Marshall Faulk in 2000, and quarterbacks have won it 13 times since 1987. No wide receiver has ever won it, and the last non-RB-QB to win was Lawrence Taylor in 1986. (In the ESPN-driven "now" culture, there are millions of fans who probably think "LT" is LaDainian Tomlinson.)

So even in 14 games, the MVP is . . .

TERRELL OWENS Philadelphia, who won't win the real award.

Runner-up: Manning. Honorable Mention: McNabb; Drew Brees, San Diego; Daunte Culpepper, Minnesota.

COACH OF THE YEAR

This usually goes to a man whose team does well when it's not expected.