Super Bowl XLVIII's most discussed headline isn't about the Xs or the Os.

It's not about the match-up between the league's best defense and its most prolific offense.  It's not about a cornerback who thrust himself into the national spotlight two weeks ago, or the veteran one, on the other side of the field, looking for the championship that will complete a brilliant career.

It's not even, really, about Sunday's game.  It's about far more than that. It's about Canton, and the subjective list every football fan writes in their his or her mind.

Many think a win on Sunday would secure the top spot for Peyton Manning - the second Super Bowl victory combined with the almost uncountable number of records broken to overtake those whose mantels carry more Vince Lombardi trophies.

Others, however, disagree.

On Thursday, ESPN's Linda Cohn sat down with Armen Williams on radio row and said that, to her, Peyton can do no better than third.

"If he does win and plays a major role like his brother has in his two rings, then I will move him up to three all-time. But right now, he's not even in my top five," she said. "Because I care about guys who win when it when it matters most...Joe Montana, Tom Brady, John Elway, Dan Marino, Johnny Unitas. They're all ahead of Peyton Manning right now."

Hear her full thoughts on Peyton Manning:

Do you agree? If the Broncos win Super Bowl XLVIII, where would Peyton Manning rank on the all-time quarterback list? Comment below and let us know what you think.