QB: Payten Manning
I believe 10 out of 10 will choose Payten Manning as MVP of the season. 49 TD passes of the season is something nobody will even come close in the next decade or so. I am not sure he himself will be repeat the same per????ance again. But the most important thing is that in addition to piling up the personal stats he has helped Indy win 10+ games again once again and secured division championship. The record breaking TD pass to Brandon Stokley with less than a minute to go in the regular time says everything. He wished that would come as a meaningful TD. He got it exactly that.
Honorable mentionging: Drew Brees

RB: Tiki Barber, Jerome Bettis
Tiki is my first half MVP and I believe a lot of people holds the same in their mind. Although he fades in the second half mainly because of the inexperienced QB and makeshift O-Line, he still manages to have the best season in his career. The fumble problem is gone and he's never been so efficient coming out of the back field catching the ball. He's tougher and more determined. Just consider this, he's got all this with the Giants' starting WRs being blanked out, no TD all season long.

What a come back story in Jerome Bettis! When everybody was joking about his efficiency on the goal line early in the season, who would ever think that the BUS would almost have another 1000-yeard season. Bus is back! He did everything without complaining a single word. But of course, if you can score 10+ touchdown and registere multiple 100+ yard, and pass a TD on a half back option, not a whole lot of people in this league would complain anyway. He deserve to have another shot at the SuperBowl
Honorable mentioning: Curtis Martin

WRs: Muhsin Muhammad, Terrell Owens
I guess if you bet on the Panthers making the playoffs after week 9, you have a chance to earn yourself a pretty handsome paycheck. They are basically unstoppable. (Yeah...Only stumbled once in the hands of a guy named Michael Vick) Give all the credit to their defense, Julius Peppers and the company have play their hearts out to restore the old glory of Carolina football. But that has been QB Jake Delhomme and WR Muhsin Muhammad who take control the offense. With starting reseiver Steve Smith out early in the season, many figured that Carolina would be among the teams that compete for the lottery spot at the end of the season. But Muhammad did not quit. 14 TD receptions puts him t-ist together with Marvin Harrison and Terrell Owens. He also ranks 2nd in receiving yards and ranks 5th in total receptions among WRs.

It's shame that Owens may miss the rest of the playoffs. He was the last piece missing in the Eagles' SuperBowl dream and he fits so well into the team. However, when everybody was thinking about Eagles cruising into the SuperBowl, he went down, and went down hard with a broken leg. Let's just pray that Eagles willmake to the big game and he will play.

TE: Antonio Gates
Who's Antonio Gates? Some people would have asked before the season. Now I guess everybody knows him, Chargers fans cheer for him, and other team hate him. 13 TD receptions, it breaks the record for TD receptions for a TE in a single season. Although it was overshadowed by Manning's more hyped record breaking TD passes, nobody will forget how Gates has been doing to help a pre-season lameduck to be a AFC powerhouse just in a matter of 15 games.