Manning has enjoyed a stellar campaign, breaking the single-season record for passing yards and touchdowns as well as leading the Broncos into their first Super Bowl since 1998.
Their opponents in the Super Bowl, the Seattle Seahawks, have seen their rise on the field reflected in the shirt sales, with three players in the top 10 - more than any other side.
Sherman, who has found himself at the centre of a media storm having blasted San Francisco 49ers wide receiver Michael Crabtree as "mediocre" following Sunday's NFC championship game, is the only defensive player to make the top 10.
Meanwhile, a notable absence in the list is Washington Redskins quarterback Robert Griffin III, who sold more shirts than any NFL player had ever managed in a single season last year but saw that number drop dramatically following a poor campaign in which his side won just three games.
The figures have been collected by the official NFL shop since April 1, 2013.
Top selling NFL player shirts for 2013 season:
1. Peyton Manning (Denver Broncos)
2. Russell Wilson (Seattle Seahawks)
3. Colin Kaepernick (San Francisco 49ers)
4. Tom Brady (New England Patriots)
5. Drew Brees (New Orleans Saints)
6. Marshawn Lynch (Seattle Seahawks)
7. Adrian Peterson (Minnesota Vikings)
8. Aaron Rodgers (Green Bay Packers)
9. Ryan Tannehill (Miami Dolphins)
10. Richard Sherman (Seattle Seahawks)