Belichick has faced Manning 22 times as a head coach with a 12-10 record, but he insists that he is the best signal-caller that he has coached against.
"I mean, [Manning is] great, he's obviously a great quarterback. The best quarterback I've coached against," Belichick told the media.
"Not to take anything away from the Montanas, Marinos and Elways or whoever is up there with those guys, but [Manning] is tough."
Manning noted in response that he "truly appreciates those words", particularly given Belichick's success across the course of his entire career.