Peyton Manning and Ben Roethlisberger are great, but the best value among 2010 NFL quarterbacks actually finished with a losing record.

Jon Kitna took home the honors despite a 4-5 record when starting in place of the injured Tony Romo. The Cowboys 38-year-old backup quarterback completed 66 percent of his passes for over 2,300 yards and 16 touchdowns.

Forbes reports that when you look at Kitna's 88.9 passer rating and add it together with his low $2 million salary, the traveling quarterback is the NFL's best deal under center.

Ravens QB Joe Flacco was second in financial worth with a 93.6 QB rating and a salary that was 35 percent higher ($2.7 million) than Kitna's. Baltimore is 32-16 under Flacco over the last three seasons.

Kyle Orton in Denver was third on the list. Orton had a QB rating of 87.5 whole earning $2.7 million from the Broncos.

Raiders QB Jason Campbell was fourth on the list followed by Tampa Bay's Josh Freeman.

Here's a surprise: Newly minted $100 million man Michael Vick of the Eagles was sixth, just ahead of Patriots star Tom Brady, who earned $6.5 million in 2010 for a QB rating of 111.

Aaron Rodgers of the Packers was 8th with a $6.5 million salary and a Super Bowl ring. Saints star Drew Brees was 9th, thanks to his 90.9 QB rating.

Jay Cutler of the Bears rounded out the top 10, with a $7.5 million salary and trip to the NFC Title game.

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