NEW YORK (REUTERS) - The National Football League (NFL) on Tuesday (Jan 26) said its review of allegations that Denver Broncos quarterback Peyton Manning had human growth hormone (HGH) sent to his house will not be completed before he competes in the Super Bowl on Feb 7.

League spokesman Brian McCarthy called the review "ongoing and comprehensive" and said it involves obtaining and reviewing numerous records, conducting multiple interviews and working with other entities.

"We do not comment on the specifics of these matters until the review is completed," he said in an e-mail.

The allegations surfaced last month in an Al-Jazeera report that said Manning's wife received deliveries of HGH, which is banned by the NFL, at their home while he was recovering from neck surgery during his tenure with the Indianapolis Colts.

Manning, a five-time Most Valuable Player who is considered one of the greatest quarterbacks to play the game, has denied the allegations, which have since been recanted by the key source of the report.

Manning, who will turn 40 in March, has been plagued by injury and questionable form recently and there is growing speculation that the Feb 7 Super Bowl versus the Carolina Panthers could be the final game of his illustrious career.