Eli Manning's SB XLII helmet headed to auction table

The helmet Eli Manning wore in Super Bowl XLII, where the New York Giants pulled off the upset against the undefeated New England Patriots, is en route to the auction block, according to ESPN's Darren Rovell.

The piece of equipment was a source of scrutiny in the lawsuit against Manning that was settled over the spring. Its holder, Eric Inselberg, said Manning and the Giants gave him helmets they said were "game-worn" but were actually never used.

"This is a very significant piece," said Goldin Auctions president Ken Goldin. "Bidding for this will definitely surpass $130,000."

The most expensive Super Bowl helmet sold via auction was the one former Pittsburgh Steelers star James Harrison wore during Super Bowl XLIII, which went for $53,775 in 2012.

A helmet worn by Rudy Ruettiger at Notre Dame in the 1970s was sold last year for $126,500.