Eli Manning’s Super Bowl XLII helmet is available at auction

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Less than two months ago, Giants quarterback Eli Manning settled a civil lawsuit alleging game-used memorabilia fraud. And, of course, the helmet he wore in Super Bowl XLII can now be purchased by the highest bidder.

That helmet became the centerpiece of the litigation, with the plaintiff claiming that he had purchased the real helmet, and that the Giants had provided a fake one to a museum in New York.

Via Darren Rovell of ESPN.com, Goldin Auction has provided authentication via photomatching by two different companies.

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

If that happens, it will be the highest price ever generated at auction for a helmet.

Manning faced no NFL scrutiny after resolving the fraud case, with the league drawing what arguably is a distinction without a difference between civil and criminal fraud.