They try to downplay it but for Eli and Peyton Manning Sunday’s Manning Bowl III at the Meadowlands — their final encounter unless there’s a showdown in Super Bowl XLVIII — will be a special day.

It will be even more so for Eli if he and the Giants can pull out a victory something they haven’t done in two previous matchups against Peyton when he was with the Colts in 2006 and 2010.

“It’s still neat” Eli said Wednesday of playing his older brother who now plays for Denver. “It doesn’t happen very often and it is neat seeing your big brother there on the sideline and before the game. Those moments are the things you remember and will remember for a long time.

“Hopefully when I think back on these games that we played against opposing teams with my brother that I can think back and remember at least one win.”

Manning Bowl I at Giants Stadium was a tightly contested affair that ended in a 26-21 Colts victory. The rematch at Lucas Oil Stadium however was a 38-14 drubbing as Peyton completed 20 of 26 passes for 255 yards and three touchdowns. Eli threw two TD passes himself but had only 161 yards an interception and two fumbles one of which was returned for a touchdown.

That elusive win won’t come easily for Eli after Peyton tied the a single-game record with seven TD passes in the Broncos’ season-opening trouncing of the defending champion Ravens last Thursday.

“Hopefully he doesn’t throw seven touchdowns this week” Eli said. “But I think our defense they’re up for the task.”

Eli and Peyton each spoke to the media Wednesday about the opposing defenses but Justin Tuck knows no matter what Eli says publicly he desperately wants to win one against his older brother.

Asked if he could be as diplomatic to a sibling as Eli has been Tuck said “In the media sure. But any time I play cousins or friends I want to beat them just as bad because that’s bragging rights. Those are guys that are gonna be in your house in the offseason and be rubbing it in your face if they beat you or you’ll be doing it vice-versa. So yeah I know Eli wants to beat his brother very badly.”

Peyton also recognizes how uncomparable their sibling rivalry really is. “I take a moment to realize it is pretty unique and that is my brother over there” Peyton said during a conference call. “I can't really compare it to anything else.”