Manning has enjoyed a glittering campaign so far, breaking a number of individual records, including single-season passing yards and touchdowns, as well as helping the Broncos to a team record of 606 points in one campaign.
The Seahawks lead the league in scoring defense, total defense, pass defense and interceptions for the season, but Carroll is still wary of the threat Manning can pose to his side.
"Historically, it's as hard as it gets. It can't get any tougher. Peyton Manning had a season no one ever dreamed of having. It's an extreme challenge," Carroll told reporters.
The Seahawks will be appearing in just their second Super Bowl, while the Broncos are in their first since 1998.