Even though he hasn’t been released… yet, plenty of speculation has surfaced as far as where the elder Manning could end up prior to the start of the 2012 season.

Colts owner Jim Irsay continues to maintain that his team would like to keep Manning in the fold under one condition, he (Manning) restructures his contract which would see him make around $28 million this season.

Definitive word hasn’t come out yet regarding what Manning’s plans are or if he would even consider a restructured contract. So it may safer to assume that the longer something doesn’t get done the more likely Manning is in a different uniform next year.

But what uniform could that by?

Dan Pompei of the National Football Post makes a case for the Seattle Seahawks who by all accounts are looking for a quarterback.

“Based on the buzz around the league, the Seahawks could be the early frontrunner for Peyton Manning, assuming he is released. Pete Carroll needs a quarterback and is believed to have a strong interest in at least exploring Manning. The Seahawks could offer Manning an attractive scenario. They have a young team with some fine skill players to put around him. They play in one of the league’s loudest stadiums. Manning wouldn’t be subject to the same kind of scrutiny in Seattle that he would in a lot of other markets. The Seahawks also could have a better feel for Manning’s medical situation than some teams. One of their team physicians, Stan Herring, who also is one of the country’s preeminent specialists for spine injuries. Herring is a member of the NFL’s Head, Neck and Spine Committee.”

Still with any team looking in on Manning there is going to be concern about his neck which is believed to have been operated on May 23rd in Chicago and once again on September 9th in Los Angeles.

In addition to Manning though, Pompei says there’s a chance that WR Reggie Wayne could also be included in a package type deal.

Ref: National Football Post, ESPN.com