Topps will be releasing what will apparently be the final set for the 2007 season in the second week of February, after the Super Bowl and even Pro Bowl have taken place.

The new high end set, dubbed “Topps Performance Football,” will feature 1 pack per box, and the set will include 100 base cards with gold, silver and bronze parallels.  Each pack will contain two autographs and one autographed relic card, and 1 in 2 boxes will include an additional relic card serial numbered to 60 or less. A full breakdown of the set is posted on the Topps Web site.

Each case will also feature an Autographed Adrian Peterson card, numbered to 249 or less.

As for pricing, we’ve heard that the SRP will be $150 per box, but an early check on eBay shows some boxes selling for as little as $100+ shipping.

Our take: Not sure I’m willing to spend $100 for a single pack of 16 cards–but maybe our minds will change when the release date actually comes closer.