NEW YORK — Tom Brady, who is likely to break Peyton Manning's record for most touchdown passes in a season, also may surpass him as the richest endorser in the National Football League.

Brady and the New England Patriots visit Manning and the defending Super Bowl-champion Colts tomorrow at the RCA Dome in Indianapolis in the first meeting of undefeated teams this late in an NFL season.

While Manning will receive a league-high $13 million this season from his off-field sponsorships, Brady may be ready to close the $4 million gap that separates them, said Doug Shabelman, president of Burns Entertainment & Sports Marketing. Brady, who has 30 touchdowns through eight games, is challenging Manning's season record of 49, and has Patriots fans envisioning the second undefeated season in NFL history and a fourth Super Bowl title in seven years.

Manning's Colts are 7-0. The Patriots are 8-0 under Brady.

"Even if he doesn't break the record and even if they don't go 16-0, there's arguably no better player in the NFL," Shabelman said by phone from his company's office in Evanston, Ill. "You're not going to find a better time to strike."

ENDORSEMENTS GALORE

Manning, 31, has endorsement contracts with MasterCard Inc., DirecTV Group Inc., PepsiCo Inc.'s Gatorade, Adidas AG's Reebok and Sprint Nextel Corp.

Brady, 30, is second with deals including Visa Inc., Nike Inc., Sirius Satellite Radio Inc. and watchmaker Movado Group Inc., according to Burns Entertainment & Sports Marketing. That doesn't include Brady's agreement to endorse Smartwater for Coca-Cola Co.'s Glaceau unit that was announced two days ago. Terms of the three-year contract weren't disclosed; USA Today reported that it is worth $3 million to $5 million.

"This could be Brady's first step in building a more prominent Peyton-esque marketing presence," said Bob Dorfman, executive vice president of San Francisco-based marketing group Baker Street Partners. "Brady adds a powerful marketer to his resume in Coca-Cola, and a product that jibes perfectly with his smart and sexy athletic image."

Brady's agent, Don Yee, didn't return telephone messages left at his office. Alan Zucker, Manning's agent, also didn't return calls.

Brady has the fourth-highest rating as a endorser of any active professional athlete, according to a survey done by Marketing Evaluations Inc. of Manhasset, New York, trailing only golfer Tiger Woods, Manning and Green Bay quarterback Brett Favre, who has $7 million in endorsements, according to Burns.

Brady even ranks ahead of New York Yankees shortstop Derek Jeter in the company's so-called Q scores, which measure consumer awareness of an athlete and the athlete's likability.

Manning has more endorsement agreements only because Brady has been more selective, said Steve Rosner, co-founder of sports marketing firm 16W Marketing LLC in Rutherford, New Jersey. The approach might pay off for Brady, allowing him to be more aggressive in salary negotiations with potential endorsement partners, Rosner said.

DIFFERENT PERSONALITIES

"If you were to ask me which individual I'd go after if I was a corporation, I'd have to say Brady," Rosner said. "His portfolio and the companies he represents are not on the level that Peyton has at this point. Maybe I don't want to share him with other companies."

Manning and Brady offer advertisers different personalities in front of the camera, Dorfman said.

"Peyton seems to be a little bit more of the guy next door, someone fun you want to hang out with," he said. "Brady is a little bit more of the cool model type."

David Carter, founder of the Sports Business Group, a sports marketing consulting company in Los Angeles, said both players are articulate, clean-cut and most importantly, they're winners. He says Brady has taken a smart approach to endorsements by being "vigilant" of his image and the companies he aligns with.

"As the number of those deals goes up, you lose some credibility," Carter said. "Ultimately, that may lead you to make fewer endorsement dollars because you've diluted yourself. Brady has been writing his own ticket the last several years just by the way he's handled himself."