Yes, Eli had a great pass to Tyree and avoided being sacked in one play.

However, JEffW, you seem to overlook a few important plays by Manning in that last drive which is why people who watched the game know that Eli should not have won the MVP...

That last drive - 3rd play of the drive, is an incomplete pass, left side of the field, in and out of the hands of RODNEY HARRISON: If Harrison doesn't drop the interception maybe the Pats win.

that last drive - 7th play of the Drive, the play before the Tyree catch - is an incomplete pass, right side of the field, off of the fingertips of ASANTE SAMUEL: If Samuel comes up with the pick, maybe the Pats win.

That last drive - 10th play of the Drive -is an Incomplete pass, right side of the field, thorugh the outstretched hands of BRANDON MERRIWEATHER: If Merriweather comes up with the pick, maybe the Pats win.

3 plays in which Manning's passes hit the hands of Patriots, not Giants, plays that could have cost the Giants the Superbowl. 2 of which came before Tyrees catch.

Add in the missed Sack opportunity on the Tyree catch, or Tyree making an unbelievable catch one handed and that's 4 times the Patriots failed to stop the Giants drive.

Add in the 4th and 1, and that's 5 times the Patriots could have stopped the Giants drive and didn't.

Also remember the Giants had to convert that 4th and 1 because Eli underthrew Toomer, who had to dive back past the first down marker to save the pass from being incomplete.

If Toomer doesn't save Eli's pass, the Giants have a 4th and 10, not 4th and 1.

Those plays are why Eli doesn't deserve the MVP. Plays the Patriots didn't make, plays which if the Patriots did make we might be talking about a differen outcome.

How many plays like that did Payton, Branch, Brady, Lewis have (the most recent Superbowl MVPs)....

But then, the Giants played better than the Pats. That's why the Giants won. That's why those interceptions were just incompletions.

I still say Tuck deserved it.