Eli Manning has denied wanting to become the NFL's highest paid player. 

Manning and his agent have never used the words “highest-paid,” but the amount Manning wants “might just make him the NFL’s highest-paid player anyway.”

With a franchise tag that would be $23.7 million for 2016 and 20 percent higher for 2017 (i.e., $28.44 million), Manning’s leverage necessarily puts him north of $22 million on his next contract.

The sticking point in talks is how much less Manning is willing to accept on a long-term deal.