One of the main pieces of evidence in the Eli Manning memorabilia fraud trial that led to an undisclosed settlement is heading to the auction block.
Manning's helmet used in Super Bowl XLII, the game in which the underdog New York Giants upset the 18-0 New England Patriots to win the title, will be auctioned off by Goldin Auctions.
"This is a very significant piece," said Goldin Auctions president Ken Goldin. "Bidding for this will definitely surpass $130,000.
If it does, it will be the highest priced football helmet sold at auction.