| POS | Player | Team |
| QB | Peyton Manning | IND |
| RB | Tiki Barber | NYG |
| RB | Priest Holmes | KC |
| WR | Terrell Owens | PHI |
| WR | Marvin Harrison | IND |
| WR | Javon Walker | GB |
| TE | Antonio Gates | SD |
| Kicker | David Akers | PHI |
| Defense | Baltimore Ravens | BAL |
Elite-9: 2004