Clark Spencer of the Miami Herald reports that the Marlins’ offer to free agent Yoenis Cespedes was worth less than $40 million.

From Rotoworld.com:

A source told Eric Reynoso of Cafe Fuerte on Saturday that the Marlins made an offer this week of “around $40 million.” And now we can guess that it was probably in the 30s. Cespedes returned to the Dominican Republic on Thursday night after meeting only with the Fish. The Cubs, White Sox, Orioles and Tigers are thought to be interested in the 26-year-old Cuban outfielder as well.

At this point it doesn’t appear as though Cespedes has meetings scheduled with any other teams. But that may not be a big deal seeing as how he can’t officially sign a contract until the Office of Foreign Assets Control unlocks him. Who knows how long this process will be dragged out for but the Marlins remain the clear favorites.

That said, the club to keep an eye on is the Tigers. Their desire to acquire an outfielder is well known and just because they gave Prince Fielder a mega-contract that they won’t be willing or able to sign Cespedes. Detroit is hot after a World Series title after losing to the Cardinals in the 2006 Fall Classic and to the Rangers in last season’s ALCS.

Then again, Nick Cafardo of the Boston Globe reports that “there was a lot of talk late in the week” about the Orioles being a “sleeper team.” So who knows at this point?

Jason La Canfora of the NFL Network is reporting that the Steelers will not bring back receiver Hines Ward for the 2012 season.

“He has one year left on his deal worth $4 million,” said La Canfora. “According to my sources, he won’t be back there. So that’s $4 million off the books.”

Kind of cold there, huh, Jason? The man has given a lot to that franchise so I’m sure true Pittsburgh fans aren’t looking at him as just “$4 million off the books.”

Ward, 35, has won two Super Bowls as a member of the Steelers and three Pittsburgh MVP awards (2002, 2003, 2005). He’s also appeared in four Pro Bowls (2001, 2002, 2003, 2004) and was the Super Bowl XL MVP.

The former Georgia Bulldog has totaled exactly 1,000 receptions for 12,083 yards and 85 touchdowns over his dazzling career after being selected in the third round of the 2008 NFL Draft. He’s only played for one team since ’98.

Assuming he doesn’t retire, Ward may get looks as a No. 3 on a receiver-needy team. But considering he doesn’t play special teams, he isn’t likely to return to Pittsburgh – even on a restructured deal. It would be weird to see Ward in anything but black and yellow but stranger things have happened.

After all, Jerry Rice was once a Seattle Seahawk.

Victor Cruz is right: The man deserves a pay raise.

After hauling in 82 passes for 1,536 yards and nine touchdowns in 2011, the Giants’ receiver told PFT Live on Thursday that he deserves “to be paid more money at this point.”

“I think I was paid, you know, relative to where I came in this year and, you know, I came in as a free agent so that’s the salary I was on, so I don’t feel like I was underpaid,” Cruz said. “I mean, I feel like after my performance this year, you know, I feel like I deserve to be paid more money at this point. But that’s something I’ll let my agents and those people take care of and I’ll just go out there and play the game.”

Some may point to his four-catch, 25-yard performance in the Super Bowl as reason why the Giants should wait until Cruz becomes a restricted free agent in 2013 to pay him. But this is yet another case when stats don’t tell the entire story.

Bill Belichick thought so highly of Cruz that he felt the need to double team him in the slot and jam him at the line of scrimmage on the outside. That’s why Cruz barely made a blip on the radar screen during the Super Bowl. The Patriots actually game planned to take him out of the game, which speaks volumes to Cruz’s worth in the Giants’ underrated passing game.

If the Giants were smart they would give him a modest pay raise during the offseason and tell Cruz that if he can match the success he had in 2011, the two sides can talk about a long-term deal when he becomes a restricted free agent in 2013. Cruz doesn’t seem like someone who is going to take the diva route, so it’s doubtful that paying him now would backfire on the Giants. (Again, I’m talking about a modest pay bump – not a $40 million contract.)

Too many times teams will overpay for free agents and rookies that have never played a down for their city, but bulk when it comes to giving their own guys new deals. That’s entirely backwards when you think about it. Teams should strive to acquire talent and then keep those players around when they succeed.

Nobody in that New York front office is a dummy so I expect the Giants’ staff to be proactive when it comes to Cruz’s situation.

Throughout the next couple of months I’ll take a look at each position group leading up to the 2012 NFL Draft. Where should we start? Well at quarterback, of course.

The Best in Class: Andrew Luck, Stanford
There are many scouts who are intrigued by Robert Griffin III’s skill set and natural feel for the game, so there will be plenty of people suggesting that Griffin should be the first signal caller off the board in April. But “pound for pound” Luck is still the top quarterback prospect in this draft, if not the top all-around prospect, period. What impresses me most about Luck is his pocket awareness. He anticipates pressure and reacts to it instead of looking for it at the snap. He also keeps his eyes down the field, which is an attribute that all of the elite NFL quarterbacks posses. He goes through his progressions well, displays sound footwork, and has a better arm than people give him credit for. He’s also extremely bright, as evidence of his ability to call plays at the line of scrimmage in Stanford’s offense, and you rarely see him get frazzled. At this point Luck looks like a safe bet at the top of the draft, which is saying a lot considering the position he plays.

The Challenger: Robert Griffin III, Baylor
It appears that the Colts are set on taking Luck with the No. 1 overall pick but Griffin has plenty of time to change their minds. A smart, savvy player with the ability to create using his arm or his legs, Griffin has improved as a passer every year he’s been at Baylor. He has very good arm strength and can fit the ball into tight windows at the second level. He’s also a natural athlete with a high ceiling and plenty of room to grow if a team surrounds him with the right coaching staff. The main knock on Griffin is that he isn’t comfortable taking snaps from under center and isn’t particularly strong at reading the blitz at the snap. But he seems more “boom” than “bust” and certainly has the attention of fans in Cleveland.

Don’t Sleep On: Brandon Weeden, Oklahoma State
Weeden isn’t drawing the same attention as Luck, Griffin, or even Texas A&M’s Ryan Tannehill. But at 6-foot-4 with a big, accurate arm, Weeden is worth a long look for quarterback-needy teams looking to either move up into the late first round or early second. His age (28) might scare teams away but the fact remains that he has all of the physical attributes and intangibles that pro teams look for in a quarterback. There are some concerns about his inconsistency and he has a habit of forcing throws into coverage, but he could be a perfect fit for teams like the Jets, Seahawks or Broncos.

Mid-Round Sleeper: Ryan Lindley, San Diego State
The biggest knock on Lindley is that he needs to improve his overall footwork and coordination inside the pocket. Thus, this isn’t a prospect that a team can plug into their offense and have him start in year one or two. But at 6-foot-4 and 230 pounds, Lindley looks the part and has very good arm strength. He can make all of the throws at the next level and is an accurate passer. He would be perfect for a team that already has its starter in place but is looking to groom a developmental quarterback for down the line (i.e. the Giants, Falcons or Packers).

CBSSports.com’s Mike Freeman says that “everyone” he’s spoken to in the NFL believes if Peyton Manning becomes a free agent the Redskins will sign him.

Here’s what Freeman wrote:

7. Look for Peyton Manning and Jim Irsay to meet within the next 48 hours — if they already haven’t done so secretly. Manning, I’m told, wanted some time to pass before meeting with Irsay so his brother could celebrate his championship in peace. Manning knows the minute he and Irsay meet, it’ll become public (mainly because Manning or his agent will leak their side of it).

8. Speaking of Peyton, everyone I speak to in the NFL — and I mean just about everyone — believes if Manning becomes a free agent, the Washington Redskins will sign him.

ESPN’s Adam Schefter said on Tuesday that the favorites “in my mind” to land Manning are the Dolphins, while John Clayton noted that Cardinals owner Bill Bidwell will balk on signing Peyton after committing $65 million and $21.5 million guaranteed to Kevin Kolb last offseason.

For what it’s worth, oddsmakers list the Cardinals (+200) as the favorites to have Peyton Manning on their roster in 2013, while the Redskins (+250) have the next best odds (+250) followed by the Dolphins.

I would keep my eye on the Jets as well. Rex Ryan has often been infatuated with beating Manning over the years and it’s not like the Jets have a starting quarterback currently on their roster…

…

…ZING!

Eli Manning will never be a prototypical gunslinger. He’ll never be Dan Marino, Brett Favre or Warren Moon. He’s not Tom Brady, Aaron Rodgers, Drew Brees or his brother either.

And that bothers you. But for a moment, let’s stop to appreciate what Eli has been able to accomplish since arriving to the NFL in 2004. Let’s stop trying to compare him to his brother and Brady (who Eli has now beaten twice in the Super Bowl), and every other quarterback who may have better passing numbers, more touchdowns and/or a better personality.

For once, let’s appreciate Eli Manning for the elite quarterback he is.

Kevin Gilbride’s system is one of the more complex offenses in the NFL. The wideouts in this system have to learn how to read coverages and even adjust mid-route, which makes it a rather difficult offense to master for even veteran receivers like Hakeem Nicks, Mario Manningham and Victor Cruz. And just think about how long it took Eli Manning to not only feel comfortable running the offense, but also winning it in.

While the system is often referred to as “quarterback-friendly,” that doesn’t mean that it’s easy to learn. On the contrary: Manning struggled mightily in his first couple of seasons and he barely showed any improvement from year to year because Gilbride’s system can be demanding and frustrating to pick up. That led to even the staunchest Eli supporters wondering if he was the right man to lead the Giants to greatness. But once he mastered the prolific system, he started to thrive in its beauty.

Manning can now come to the line during a given play, read what coverage the defense is in and understand that he has options on where to throw the ball. Look at that unbelievable throw to Manningham in Sunday’s Super Bowl. Manningham wasn’t Eli’s first read on that play. He wasn’t even his second. Manning saw a small window in which to fit the ball in between two defensive backs that were a second to slow in getting to where they were supposed to be. And he dropped that perfectly placed pass into Manningham’s hands as the receiver took care of the rest.

If his receivers adjust, Manning must adjust as well and when the Giants are firing on all cylinders they’re tough to stop. Not every quarterback can run Eli’s offense so why must we compare his play to that of Peyton, Brees or Brady’s? Why can’t we just marvel at the success he’s had to this point?

That success, by the way, translates to two Super Bowl rings. And just because Eli has collected one more Lombardi Trophy than his brother doesn’t mean that he’s on the same level as Peyton, who has four MVP awards over his sparkling career.

When you’re talking about different offenses, different personnel, and different competition, you’re comparing apples to oranges at the end of the day. Everyone wants to lump quarterbacks into one big pile and discuss “who is the best,” but it’s a frivolous debate. Would you compare Jim Brown and Barry Sanders? Hell no – it’s two different running styles. So why are we so determined to compare quarterbacks?

If I don’t hear another Eli vs. Peyton discussion the rest of my life I’d be a saner person. For once, I just want to appreciate what Eli Manning has accomplished and know that not every quarterback is on his level.

For the second time in less than five years the Giants defeated the Patriots in the Super Bowl. Here are reactions from the G-Men’s 21-17 victory over the Pats in Super Bowl XLVI.

- In order to fully appreciate how far the Giants came in order to be crowned Super Bowl champions, you really have to go back to the preseason when the franchise was a mess. The fans were upset because the front office didn’t have the cap space to make a splash signing during the offseason, all while the Eagles built what appeared to be a division-winning roster. Players were also dropping like flies because of a rash of injuries and then the team goes out and loses to the Redskins in Week 1. The defense stunk, the running game was non-existent, and it appeared as though Tom Coughlin was back on the hot streak. But Eli Manning put this team on his shoulders, the defense finally got healthy and then the Giants just caught fire down the stretch. I thought it was rather arrogant that the New York media talked about how this Giants team compared to the 2008 squad that upset the Patriots but lo and behold, they were absolutely right. Team of destiny? Maybe. But then again I just think that this was a very good team that knew what it was capable of if it could reach the postseason. And now once again, the Giants are Super Bowl champions after one of the better in-season turnarounds in NFL history.

- There’s really no debate any more: Eli Manning deserves to be called elite. What more do you want him to accomplish? He may not break NFL passing records like Tom Brady, Drew Brees or his brother, but this dude is just clutch. He was excellent tonight and once again proved that you can’t faze him, I don’t care what the situation is. He deserved another moment like this, especially given how good he was during the regular season. As I’ve written several times over the last month, without him the Giants wouldn’t have won nine games this year. Without his pinpoint throw to Mario Manningham in the fourth quarter the Giants probably don’t win tonight. And without him outplaying the likes of Matt Ryan, Aaron Rodgers and Tom Brady, the Giants don’t hoist their second Lombardi Trophy in less than five years. Is he kind of aloof? Yeah, but aloof now has two Super Bowl rings and two Super Bowl MVP trophies. New York fans will take aloof all day long and twice on Sunday.

- There’s not much more I can say about Mario Manningham’s catch that Cris Collinsworth didn’t already cover during the broadcast. Given the situation and the stakes, you won’t see a greater catch than that. While David Tyree’s helmet grab in Super Bowl XLII was more unbelievable, Manningham’s catch was still spectacular in its own right. The coverage was tight and yet Manning was able to put the ball in a spot that only Manningham could catch it, which he did – all while getting two feet in bounds and holding onto the pass as he crashed to the ground. What an incredible, incredible pass and catch.

- This win once again reaffirms how good of a coach Tom Coughlin is. He coaches in the toughest media market in the league, where he’s constantly criticized for every mistake he makes and has been on the hot seat too many times to count. But the Giants do things right and that’s in large part because of the work that Coughlin does. This team plays hard, is usually prepared and it never cowers to its competition. After two Super Bowl victories, Coughlin now writes his own ticket in my opinion. He’s bought himself another three or four years where people should just shut up and trust in his coaching ability. After all, the man has gotten the best of Bill Belichick not once, but twice in the Super Bowl.

- As a football fan I couldn’t help but feel a little underwhelmed following the game. It’s hard to complain when a Super Bowl isn’t decided until the final play but it was a lackluster first half and both of these teams essentially dinked and dunked their way up and down the field. (Outside of Manningham’s big catch, that is.) But the more I thought about it, the more impressed I was with the play of both defenses. Brady and Manning had to dink and dunk because the defenses took away the big play. It looked like the Giants were going to run away with the game early on but the Patriots deserve credit for taking away New York’s excellent passing game until late in the fourth quarter. The Giants pass rush was also as good as advertised, especially on the Pats’ first offensive play from scrimmage (when Brady was called for intentional grounding in the end zone) and on New England’s final drive of the game. While the Patriots’ tackling was piss poor throughout, there were plenty of big hits throughout the game as well. Have I seen better games? I think we all have, especially from an excitement standpoint. But you have to tip your hat to both defenses, especially when you consider how explosive both of these offenses were throughout the year.

- Although he got outplayed by Manning, it’s hard to criticize Tom Brady for his performance. He made a bone-headed decision the Pats’ first offensive play from scrimmage and it cost his team two points, but he caught fire in the middle of the game and played well enough for New England to win. Due to Rob Gronkowski being a non-factor, keep in mind that Brady didn’t have a dynamic threat in the passing game. I thought that in order for the Pats to win this game Brady would have to put together one of those Tom Brady-type performances. While he was certainly good, he wasn’t good enough as he once again played second-fiddle to Eli.

- That was definitely a drop by Wes Welker midway through the fourth quarter, but Brady deserves at least partial blame for the pass. Should Welker have caught the ball? No question. But if Brady hits Welker in stride that play may have gone for six and the Patriots probably win. It’s not like Welker was blanketed in coverage: he was wide open. No one play determines the outcome of a game but that was a costly misfire by Brady and a bad drop by Welker, who usually makes that catch nine out of 10 times.

- Some will call the Patriots gutless for allowing Ahmad Bradshaw to waltz into the end zone on what turned out to be the game-winning touchdown. They’ll say that Bill Belichick gave up and will probably spew hypotheticals about how the Giants may have turned the ball over had the Pats played things straight up instead of clearing a path for Bradshaw to score. But I thought it was a smart move on Belichick’s part to preserve as much time as possible for Brady and his offense. Could the Giants have turned the ball over or missed the field goal? Yes, but it was doubtful that the Patriots got lucky like that for the second game in a row. How many times does a team drain the clock down to nothing and kick a game-winning field goal anyway? Granted, the move didn’t work out for the Patriots in the end but at least Belichick gave Brady a shot to put together one more magical fourth-quarter comeback. I liked the move, regardless of the outcome.

- Boy was I wrong about Rob Gronkowski or what? I thought he was healthier than the media led you to believe and that his ankle wasn’t going to be a factor. I even thought he would have a pretty big game. But it was clear that he couldn’t cut and move like he normally does and that made a big difference in New England’s passing game. Brady essentially didn’t have his best playmaker, even though Aaron Hernandez stepped up in Gronk’s “absence.” I’m not suggesting that the Patriots would have won had Gronk been 100-percent but when you think about how big of a weapon he was during the season, there’s no question that his injury factored into the outcome of the game. He basically limped around the field for three and a half hours.

- No matter what team you root for, it’s hard not to feel for Patriots’ owner Robert Kraft. That was a sad scene of him standing by himself watching the final play unfold knowing that his team just lost the Super Bowl. He just stood there in complete shock as the Giants began to celebrate. After losing his wife last year, my heart went out to him in that moment.

- I think Madonna could have used a couple of more minutes of stretching before she went on stage. She looked stiff in her first song and nearly fell off the back of those freaking bleachers in her second set. You’re not 25 anymore Madonna – make sure those hamstrings aren’t tight before you go hopping up and down on metal seats, woman!

- My vote for the best commercial was the NFL safety piece that went through the different years of equipment. That was very well done and the graphics were awesome. Outside of that, the pixy-dust ad was pretty good and Doritos made me laugh a couple of times. Overall the commercials weren’t that funny though and I think I’ve had my fill of babies and dogs being in every other Super Bowl spot…

Technically the Giants aren’t favored for Super Bowl XLVI but they might as well be.

New York doesn’t have the most marketable player (that would be Tom Brady) or the most wins between the two teams this season, but the Giants are the hotter squad and have already proven that they won’t cower to New England in any situation. They have the pass rush to once again slay Brady, a vastly underrated passing game and a quarterback in Eli Manning that doesn’t get nearly the respect he deserves for what he does for this New York team.

From a betting standpoint things look awfully good for the Giants as well. They’re 5-1 against the spread in their last six games versus the Patriots, 8-0 ATS in their last eight playoff games as an underdog and 8-1 ATS in their last nine playoff games overall. New England, meanwhile, is 1-7 against the number in its last eight playoff games and 1-6 ATS in its last seven playoff games as a favorite.

Every bone in my body says that the Giants are going to win tonight. But I don’t think they will.

I think the Giants have managed to become overconfident the past few weeks and an overconfident Giants team is a losing Giants team. I think Rob Gronkowski is healthier than people think and he’ll have a big game. I think Bill Belichick will once again take away what an opponent does best and in this case, that’s the Giants’ passing game. I think Tom Brady will have one of those Tom Brady-esq games where he throws for 375 yards and three touchdowns all while being unstoppable in the fourth quarter. I think the Patriots will win.

I’m siding with my gut over my head: Patriots 23, Giants 20.

For all intents and purposes, the Giants and Patriots will both be healthy when Super Bowl XLVI kicks off on Sunday.

Rob Gronkowki’s ankle remains the biggest injury concern for the Patriots, as the team has officially listed him as questionable. But the Pats also list nine other players as questionable and none are in danger of missing the game.

Safety Patrick Chung, offensive tackles Marcus Cannon and Sebastian Vollmer, linebackers Dane Fletcher, Rob Ninkovich, Tracy White and Brandon Spikes, receiver Wes Welker, defensive lineman Kyle Love, and guard Logan Mankins were all limited in practice this week but are expected to play. Outside of Gronkowski, all of those players were also listed as questionable for the AFC championship game and they all played.

As for the Patriots’ counterparts, the Giants are relatively healthy as well. Running back Ahmad Bradshaw, receiver Hakeem Nicks, defensive end Osi Umenyiora, cornerback Corey Webster, and linebacker Jacquian Williams were all limited in practice this week but are expected to play. Bradshaw is perhaps the team’s biggest concern as he skipped the Giants’ final practice because of soreness in his right foot, but again, he’ll play.

Getting back to Gronkowski, at this point there’s no doubt that he’ll play. How effective he’ll be is another question, especially after halftime when he’s been off the ankle for 15-plus minutes.

1 – Number of Super Bowls that Eli Manning has won. Ironically, it’s also the same number of Super Bowls that Tom Brady has lost.

3 – The opening point spread at most sports books of this year’s Super Bowl. (Patriots –3, that is.)

3.5 – Number of sacks that Osi Umenyiora has compiled this postseason, which ties him for the most along with Houston’s J.J. Watt and Brooks Reed.

4 – Number of defensive ends that the Giants can lineup at the same time. (Jason Pierre-Paul, Justin Tuck, Osi Umenyiora and Dave Tollefson.)

9 – Combined number of Pro Bowls that Manning and Brady have appeared in.

12.5 – The number that the Patriots were favored by the last time they played the Giants in the Super Bowl.

16 – Number of top-seeded teams from the AFC that have made the Super Bowl since 1977. (Only four were crowned champions, although the Patriots were one of those four in 2003.)

18 – Number of touchdowns Rob Gronkowski compiled during the regular season, second only to Philadelphia’s LeSean McCoy (20).

20 – Teams that fail to score 20 points in the Super Bowl are 1-22 since 1977. The only team since 1977 to score less than 20 points and still win? The 2008 Giants, who beat the Patriots, 17-14.

46 – Well, this one is pretty obvious…it’s the number of passes Brady attempted in the Patriots’ Week 16 win over the Dolphins.

55.5 – The total that most sports books opened at for this year’s Super Bowl.

75.4 – Brady’s passer rating against the Giants in the Patriots’ 24-20 loss in Week 9 of the regular season.

199 – The pick that the Patriots used to select Brady in 2000.

335 – Number of receiving yards Hakeem Nicks has compiled this postseason (best in the NFL).

3,982 – Average price, in dollars, of one Super Bowl ticket.

13,000 – Hotel rooms in Indianapolis. All are booked for the weekend and some at a 1,700% higher price than the conventional fee.

68,000 – Capacity at Lucas Oil Stadium after it was expanded from 63,000 for the big game.

3,500,000 – The cost of a 30-second commercial for this year’s Super Bowl.

50,000,000 – Estimated cases of beer consumed by fans on Super Bowl Sunday.

1.25 Billion – Apparently this is the number of chicken wings that will be consumed on Sunday. God we’re fat…