From NFLPlayers.com:
Wilson, in his second year in the NFL, ranks No. 1 on the NFL Players Inc. (NFLPI) Top 25 Player Sales List, based on total overall retail sales from September-November 2013. Manning ranks third on the list behind San Francisco 49ers quarterback Colin Kaepernick.NFL Players Inc. Top 25 Player Sales Rankings:The list, to now be released quarterly by NFLPI, the marketing and licensing arm of the NFL Players Association, is based on total overall sales of all licensed products from online and traditional retail outlets as reported by more than 65 NFLPI licensees such as Nike, VF Imagewear, Fanatics, Outerstuff, Panini, Topps, Fathead, TMP International, Oyo Sportstoys, and Photo File.
1.     Russell Wilson, Seattle Seahawks
2.     Colin Kaepernick, San Francisco 49ers
3.     Peyton Manning, Denver Broncos
4.     Robert Griffin III, Washington Redskins
5.     Tom Brady, New England Patriots
6.     Aaron Rodgers, Green Bay Packers
7.     J.J. Watt, Houston Texans
8.     Drew Brees, New Orleans Saints
9.     Marshawn Lynch, Seattle Seahawks
10. Andrew Luck, Indianapolis Colts
11. Richard Sherman, Seattle Seahawks
12. Clay Matthews, Green Bay Packers
13. Adrian Peterson, Minnesota Vikings
14. Wes Welker, Denver Broncos
15. Victor Cruz, New York Giants16. Eli Manning, New York Giants17. Ryan Tannehill, Miami Dolphins
18. Calvin Johnson, Detroit Lions
19. Dez Bryant, Dallas Cowboys
20. Jason Witten, Dallas Cowboys
21. Troy Polamalu, Pittsburgh Steelers
22. Rob Gronkowski, New England Patriots
23. Patrick Willis, San Francisco 49ers
24. Jamaal Charles, Kansas City Chiefs
25. Ben Roethlisberger, Pittsburgh Steelers