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Cowboys, Giants employ two of the most overpaid players in the NFL

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Adam Hunger-USA TODAY Sports

Nathan Jahnke of Pro Football Focus is back with his annual look at the most overpaid players in the NFL. Here's a reminder of how his process called the JVM (Jahnke Valuation Model) works:

"It takes into account how well the athlete played compared to other players at the same position, and how much money teams devote to that position. It is based completely on their 2014 performance, so it doesn't take into account previous years, and is not meant to gauge how much they should earn in the future. In general, it is just a tool for measuring how much money a team was over- or underpaying for a player for the season."

Last year, Eli Manning made the list as the No. 1 overpaid player. This year, the New York Giants' quarterback merely comes in at No. 3 overall. Manning's cap hit is $19.7 million for 2015. He is only worth about $7.6 milllion, according to JVM.

"There was a time, after Manning's second Super Bowl run, when it looked as though he might justify being one of the highest-paid quarterbacks in the NFL. However, Manning has been incredibly average over the past two seasons, and as he enters the final year of his contract, he has the second-highest cap hit for a quarterback in 2015 (just behind Drew Brees).

Manning's accuracy percentage of 72.5 was just the 24th best of 39 quarterbacks, and his numbers against pressure and on deep throws weren't much better. Having Odell Beckham Jr. helped Manning's overall stat line look good in 2014, but that had a lot more to do with Beckham than with Manning.

Manning will be a 35-year-old free agent next offseason, and the Giants will need to decide between potentially overpaying him again and starting over at the quarterback position."

It'll be interesting to see how the Giants handle their quarterback situation moving forward. Manning's best years are probably behind him. The G-Men don't have any obvious in-house replacements so they might just have to extend Manning and hope for the best.

The Giants aren't the only NFC East team with one of the NFL's most overpaid players. Dallas Cowboys cornerback Brandon Carr has the fifth worst value in the NFL. His 2015 cap hit is $12.7 million and he's only worth about $1.8 million. The Cowboys can only save $566,000 by cutting Carr this year. The potential move would create $12.1 million in dead money.

"There have been plenty of rumors that Carr could be cut or asked to take a pay cut this offseason, but at this point the Cowboys are stuck paying Carr a ton of money for the 2015 season. While most players on this list are still quality starters who are simply being paid more than they deserve, Carr was an outright liability for the Cowboys last season.

When quarterbacks targeted the receiver Carr was covering, they had an NFL Passer Rating of 116.6. His 849 yards allowed was the seventh-most yards allowed by a cornerback last year.

The Cowboys drafted UConn defensive back Byron Jones in the first round of the draft, so they could very well be planning for life without Carr already."

The Eagles absolutely abused Carr last season. According to PFF, Carr allowed seven receptions for 173 yards when playing against Philadelphia. That's an average of 24.7 yards per catch.

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Once again, no Eagles players appeared on this bad list. If you had to pick the most overpaid Eagles player, though, who would it be?