It would not surprise me in the least if they split it like the year Steve McNair got it. Both guys are having crucial seasons, and could split the Comeback Player of the year also. Manning may have the edge, as he was out last year, and I think Peterson only missed a game, or tore his ACL in the final game. Either way, these guys were sleepers in my fantasy league this year. Manning went in the 4th round while AP went in the late 2nd.