Indianapolis Colts quarterback Peyton Manning was the selection by CBS analyst Bill Cowher. New Orleans Saints quarterback Drew Brees was the choice for NBC lead analyst Cris Collinsworth and NFL Network analyst Joe Theismann went with surgically-revitalized Minnesota Vikings quarterback Brett Favre.

Manning and Brees lead the league's only two undefeated teams — the first time that's happened this late in a season since the 1990 New York Giants and San Francisco 49ers. Favre has justified coach Brad Childress waiting until Aug. 17 to fill his team's biggest void.

MVP

• Manning, 16 touchdowns, five interceptions, on pace for a record 5,090 passing yards, with a 29th-ranked run game

"I look at Drew Brees and what he's done and it's between him and Peyton," Cowher said. "Peyton has done more with less than Drew."

• Brees, 17 touchdowns, seven interceptions, 39 passes of 20 or more yards, five more than Manning

"It comes down to Brees and Peyton," Collinsworth said. "Drew has moved himself into a class where instead of the Big Two (Manning and Tom Brady), we're really talking about the Big Three. Drew is due that kind of recognition because of the consistency of his play the last several years."

• Favre, 16 TDs, three interceptions, surgically-repaired biceps tendon leads to best start of 19-year career

"When you look at the throws Brett's making and the catches his guys are making, they are truly having a magical year," Theismann said.

Defensive MVP

• Saints safety Darren Sharper, seven interceptions tied for league lead

Collinsworth: "Sharper's been great. He has three picks for touchdowns and another got called back."

Cowher: "He's on pace to break the interceptions record (14, Dick "Night Train" Lane, 1952 Los Angeles Rams) and could break the record for touchdowns (4, three players)."

Theismann: "Sharper has to be defensive MVP to date."

Rookie

Percy Harvin, Vikings receiver/returner, five touchdowns leads rookies

Theismann: "He gives them the dimension of speed out of the slot and in the return game. He's a beast."

Florida alumnus Collinsworth: "I went to the national championship game against Oklahoma. Two guys took over the game, (quarterback) Tim Tebow and Harvin. Percy desperately wants the ball in difficult times. Brett is starting to feel that."

Cowher: "Percy Harvin has been the difference maker. His returns for hidden yardage were the difference two weeks ago against Green Bay."

Coach

Josh McDaniels, 6-2 Denver Broncos

Cowher: "The Jay Cutler trade Josh McDaniels made with the scrutiny he was under, to bring in Mike Nolan as defensive coordinator, take a bunch of nomads and make a top defense, I have to give it to Josh."

Theismann: "He instituted a deal for Kyle Orton (and draft picks) that seems to have worked out better for Denver than for Chicago."

Collinsworth: "It's neck and neck between Brad Childress and Sean Payton. I've never seen a coach go more all in on decisions than what Brad did. To finally talk Brett into coming and to personally go down to Florida with Percy Harvin's family (after a failed combine drug test) and to have that roll of the dice (drafted 22nd overall) come up the way it did, he was the boldest. It's paid the biggest dividends.

"Sean Payton fired his good friend (Gary Gibbs) as defensive coordinator and brought in Gregg Williams. And his offense has been putting up pin-ball numbers for years."

Pitchers duel: — Manning and New England Patriots quarterback Brady meet Sunday night in what NBC bills "The Rivalry of the Decade."

The quarterbacks of the decade each have 16 touchdowns and five interceptions. Collinsworth's comeback player of the half year, Brady, is the one coming off knee surgery this year.

"The parallels between Tom Brady's year and what Peyton did last year are startling," Collinsworth said. "Manning had the (2008 offseason) knee injury. The Colts start 3-4, then all of a sudden, he just went crazy winning the last nine and MVP. You're seeing that same exact thing with Tom Brady...

"Tom looks all the way back."