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Eli Manning doesn’t care about Russell Wilson’s contract

Is Eli Manning a better quarterback then Russell Wilson? One way to determine that could be to compare their paychecks.

Eli Manning isn’t interested in that approach.

“No, I’m not into the comparison about how much money you’re making,’’ Manning said Friday, via Zach Braziller of the New York Post. “That’s not my concern.’’

So what is his concern?

“Right now my concern is getting on this practice field for our first practice,” Manning said before the team’s initial session of training camp. “I’m excited about that and just let the business side of it just work itself out.”

Instead, he’s worried about a different set of numbers.

“Our goal is to try to get 27 to 30 points per game,” Manning said.

Another key number is 70. That’s the percentage of passes he hopes to complete. (Last year he connects on 63.1 percent.)

Before any of that happens, Manning and the Giants could indeed work out a new contract. Wherever the process ends, it begins with Aaron Rodgers at $22 million per year in new money, and with Wilson right behind Rodgers at $21.9 million per year in new money.

With $17 million already due in 2015, Manning would need a five-year, $105 million deal to match Rodgers. Anything more than that would make Eli Manning the highest-paid quarterback in the NFL -- and highest-paid player in league history.

Until, of course, Philip Rivers signs a new deal. And then until Andrew Luck signs a new deal. And so on, as the cap keeps going up and the best quarterbacks in the game keep signing new contracts.