eli manning

ALBANY — The Gaint are poised to make quarterback Eli Manning the highest-paid player in the National Foootballl League, agreeing to a six-year contract extension worth $97.5 million, $35 million of it guaranteed, according to a person involved in the negotiations who spoke on condition of anonymity because no official announcement had been made.

The person said that the final details should be completed Wednesday and that the contract would soon be signed. After a report Wednesday morning by The Association Press that reported Manning had agreed to the deal, a spokesman for the team said, “We have nothing to say at this point.”

Jerry Reese, the team’s general manager, expressed optimism but made no announcement shortly before noon at team headquarters. “It’s not done,” he said. “We’re hopeful. If it gets done, we’ll be pleased with that. We don’t have anybody’s name on any contract right now.”

Reese said he did not expect a new deal for Manning to affect his performance or his attitude.

“He won’t get more pressure than he already has in this market,” Reese said. “He knows how to handle pressure. He’s done it before. I don’t expect to see any difference in his attitude. He works hard. He expects a lot from himself.”

When asked what his payroll for this season would be, Reese said: “What’s the cap? We don’t save a lot of money. We give it all out.”

Although the N.F.L. and some of its teams have laid off employees in the current economic recession, a Giants spokesman said Wednesday that the team, which has about 120 full-time employees other than players, did not have any layoffs.

The A.P., citing a person close to the talks who asked not to be identified, said Manning’s agent, Tom Condon, agreed to the contract. Manning is to be paid $9.4 million this season, the last in his original deal signed in 2004. The extension will keep him with the Giants through the 2015 season.

On Sunday, when the Giants reported to training camp, Manning was asked about the progress of the negotiations. “They might be talking a little bit,” Manning said. “Nothing’s settled. I’m not that disappointed. I’ve still got a contract. I don’t get caught up in that contract mess.”

The Giants will not practice Wednesday but Manning is expected to attend meetings