Manning turned down an offer from ESPN to work as the “Monday Night Football” color commentator according to a report from Andrew Marchand of the New York Post:

MANNING NIGHT FOOTBALL: How ESPN can bring back its ‘MNF’ magic

While this isn’t the first time Manning has turned down ESPN — and other networks — it is the biggest offer he has declined, per Marchand.

Marchand reports that ESPN’s offer to Manning may have topped Tony Romo’s record 10-year, $140 million CBS deal, if it combined his “MNF” salary with his ESPN+ shows “Peyton Places” and “Detail.”

Earlier this month, Front Office Sports reported that ESPN was preparing to offer Manning a salary somewhere in the range of $18 million to $20 million per year.

Despite shopping for their replacements, the network has not parted ways with current “MNF” play-by-play commentator Joe Tessitore or analyst Booger McFarland, who both received heavy criticism in their rookie year on the broadcast.