updated 8:50 p.m. ET Jan. 18, 2005

INDIANAPOLIS - Peyton Manning spends countless hours inside his home theater, poring over game footage and scouting for advantages.

To Manning, it’s all part of the job.

On Monday, he was rewarded for his diligence, his attention to detail and his record-breaking season by winning his second straight Associated Press NFL Most Valuable Player Award.

“I take my job very seriously, and I give it the attention and respect it deserves,” he said. “I’ve always said this: I’ve never left the field after a game saying, ’I think I could have done more to get ready.”’

A year ago, the Indianapolis Colts’ star quarterback shared the award with Tennessee quarterback Steve McNair.

This time, Manning was in a class by himself.

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Less than a week after being named the offensive player of the year, Manning’s record-setting numbers produced a nearly unanimous decision from a national panel of sports writers and broadcasters. Manning received 47 of 48 votes; Atlanta’s Michael Vick got one.

Manning joined San Francisco’s Joe Montana and Green Bay’s Brett Favre as the only back-to-back winners of the award. Cleveland running back Jim Brown, Colts quarterback John Unitas, San Francisco quarterback Steve Young and St. Louis quarterback Kurt Warner are the only other two-time winners. Favre is the only three-time winner.

But Manning’s numbers stood out. His 49 touchdown passes broke Dan Marino’s 20-year-old record, and he shattered Young’s league record for passer rating. Manning finished at 121.1, Young had a 112.8 in 1994.

Most important, Manning wanted to do it the right way.

“To keep winning games, that’s really what it’s been about for us,” Manning said. “When you win, it’s fun to talk about some of the other things that have occurred.”

He led the Colts to a 12-4 record and their second straight AFC South title, while avoiding the temptation to run up his totals in a couple blowouts. He even ignored the Indianapolis fans who urged him to tie Marino’s mark in the final minute against Baltimore, then booed when he ran out the clock by kneeling down twice.

It was easily the best season of Manning’s seven-year career.

He threw two TDs in 14 games and four TDs six times. He also became the first quarterback in NFL history to produce four five-touchdown games in a calendar year and set an NFL record by throwing for at least two TDs in the first 13 games of a season.

Tony Dungy called the award well-deserved and even credited Manning for changing his reputation as a defensive-minded coach.

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“When I came here three years ago, I know that some people’s biggest fear was my reputation would precede me and we were going to rope him in and try to win games 10-6,” Dungy said. “I’d just like to thank him for making me an offensive genius.”

Manning also succeeded in what might have been his toughest job — keeping everyone happy.

Running back Edgerrin James was in contention for the NFL rushing title until the final week, finishing with 1,548 yards and nine touchdowns.

Manning also helped turn two previously unaccomplished receivers — Reggie Wayne and Brandon Stokley — into major contributors. Wayne, Stokley and perennial Pro Bowler Marvin Harrison teamed up as the first trio in league history to each produce 1,000 yards and 10 TDs.

To Manning, though, the key was what most people don’t see.

“I take a lot of pride in getting ready to play, understanding all the mental aspects of the game,” he said. “I do work real hard at it. I study hard, I prepare hard and play hard. That’s my motto.”

On Saturday night, Manning even took Dungy’s advice and watched the two NFL playoff games on TV. What Manning got was a lesson in how critical every play can be. On Sunday, he put that to work and delivered a 49-24 rout of Denver, a victory that has set up the Colts for a rematch of last year’s AFC championship game in New England.

So this week, Manning will go back to work in hopes of completing some unfinished business.

“We have accomplished a lot of things individually this season,” he said. “But what we want to do is accomplish something special team-wise. Coach Dungy has pointed out from the get-go what our goals are and what we want to accomplish. We’re still trying to get those things done.”

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