Found March 08, 2012 on Pro Sports Daily:
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Eli Manning has restructured his contract for the 2012 season in order to give the New York Giants more cap room. The two-time Super Bowl-winning quarterback lowered his base salary from $10.75 million to $1.75 million to create almost $7 million in cap space, the New York Daily News reported. By going through the numbers, Manning's specific cap number for the 2012 campaign will be $9.6 million - down from $16.35 million. Manning will receive the "lost" wages in the form of a roster bonus. The team is reportedly trying to ink wide receiver Victor Cruz - among others - to a new contract.
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Eli Manning restructures contract

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