The Best Super Bowl play of all-time is a very good debate to have and while I may be biased for the Giants since they are my hometown team, there is no play that I can think of as more exciting or "best" than the David Tyree helmet catch against the Patriots to end their undefeated season in Super Bowl XLII.

The pass came as the Giants were driving to try and win the game and the play itself nearly ended the game, as the Patriots had their hands on Eli Manning before he got the pass off. But let's take a step back quick. First off, this play has its own Wikipedia page so that gives it a leg up and it came against a team looking to finish the first undefeated season since the 1972 Miami Dolphins and Tom Brady was looking to win his fourth Super Bowl. The Giants, Manning and Tyree ended all of that.

According to ESPN.com, NFL Films' Steve Sabol described the play as "the greatest play the Super Bowl has ever produced" and I have to agree. Manning took the snap and was pressured and after escaping the hands of the Patriots interior lineman, he tossed a pass was up high towards Tyree, who was blanketed by Rodney Harrison.

Tyree had a rough week of practice and couldn't catch anything, but on this day, he made it count. He snagged the ball and pressed it against his helmet and as he was brought down the ball did not move and did not touch the ground and the play was complete. The Giants then drove down the field, scored and won the game. Hard to beat that.