NEW YORK -- Eli Manning was reportedly part of a scheme to pass off Giants equipment as game worn to memorabilia collectors even though the items never saw the playing field.

The New York Post reported Thursday that it obtained court papers that include a April 2010 email from the Giants quarterback to team equipment manager Joe Skiba asking for “2 helmets that can pass as game used.”

Three memorabilia collectors are suing the Giants, Manning, Skiba, memorabilia dealer Steiner Sports and others alleging that they conspired to dupe collectors of authentic game-worn uniforms, CBS New York reports.

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Manning’s email to Skiba asking for the helmets followed one from Alan Zucker, his marketing agent, who requested two game-used helmets and jerseys, as per his contract with Steiner, the Post reported.

Brian Brook, the lawyer for the plaintiffs, says the email, which the two-time Super Bowl MVP turned over last week, proves that “Manning was looking to give non-game-used helmets to Steiner to satisfy -- fraudulently -- his contractual obligation.”

Even though the email exchange was sent from Manning’s private email account to an official Giants email address, the team failed to produce it when asked, Brook said. He alleges the team deleted the messages.

In another email, Skiba allegedly admitted to one of the plaintiffs that Manning asked him to create “BS” versions of memorabilia because he did not want to part with the real items.

Karen Kessler, a spokeswoman for the Giants lawyer McCarter English, released a statement claiming Manning’s email was being misrepresented.

“This email, taken out of context, was shared with the media by an unscrupulous memorabilia dealer and his counsel who for years has been seeking to leverage a big payday,” she said. “The email predates any litigation, and there was no legal obligation to store it on the Giants server.”

“Eli Manning is well known for his integrity and this is just the latest misguided attempt to defame his character,” Kessler continued.

Steiner Sports told 1010 WINS it does not comment on pending litigation.