The helmet worn by quarterback Eli Manning during the New York Giants' Super Bowl XLII win over the New England Patriots in 2008 is set to be auctioned off.

According to ESPN's Darren Rovell, Goldin Auctions president Ken Goldin expects it to fetch the highest price ever for a football helmet at auction: "This is a very significant piece. Bidding for this will definitely surpass $130,000."

The current record for a helmet sold at auction is the $126,500 spent on a helmet worn by former Notre Dame player Rudy Ruettiger, who was the inspiration for the movie Rudy.

Eric Inselberg said he purchased the Manning Super Bowl helmet from Giants equipment manager Joe Skiba. However, the Giants sent a different helmet to a museum in New York and identified it as the helmet Manning wore in Super Bowl XLII.

Per Rovell, photo-matching determined that the helmet purchased by Inselberg is the one worn by Manning as part of the Giants' Super Bowl victory against New England.

Inselberg and two other sports memorabilia collectors sued Manning for allegedly providing them with fake game-used equipment, and a settlement was reached in May.

Manning's Super Bowl XLII helmet is significant because the Giants upset the Pats 17-14 and ruined their perfect season.

Manning threw for 255 yards and two touchdowns, including the game-winner to Plaxico Burress with 35 seconds remaining, en route to being named MVP.