The award has been introduced to recognise a young player who has stood out in this year's LV= Cup. England Under-20 star Elliott certainly has done that, scoring twice in the Round 1 win over Saracens at Franklin's Gardens.
All 16 competing clubs from England and Wales have at least one representative. They will be whittled down to a short-list of six players by an expert panel chaired by Paul Morgan, Communications Director of Premiership Rugby, and including Martin Bayfield (ITV), Ieuan Evans (Sky Sports), Gwyn Jones (S4C) and Gavin Mairs (Daily Telegraph).
Once the initial shortlist of six has then been selected, the fans take control via www.lv.com/rugby, where they can vote for their chosen player.
The player with the highest number of nominations will receive a Tag Heuer watch plus £1,000 donated to a local grassroots club of their choice and of course, the inaugural LV= Cup Breakthrough Player trophy.
"This list shows the depth of talent in both England and Wales and some of the players who have made a breakthrough in the 2011-12 season," commented Morgan. "In compiling this initial list we were spoilt for choice and could have included another 50 players with ease. There is some great talent out there amongst the clubs in the LV= Cup, many of whom came through the clubs' Academies.
"We tried to come up with a list of players, all aged under 23, who have already had an impact on what has been a fascinating LV= Cup campaign so far. I don't envy the panel members who now need to bring this long list down to six, and I will be fascinated to see who will win the fans' vote which follows."
LV='s Head of Sponsorship Claire Jeromson also commented: "The 2011-12 LV= Cup has delivered some outstanding matches and we are thrilled to be launching an award that will identify some of the stand out players that have played a huge role in the success of this year's competition."
Voting begins on Monday, February 6th, via LV.com/rugby, and closes at midnight on Sunday, March 11th. The winner will be announced on Tuesday, March 13th.
LV= BREAKTHROUGH PLAYER AWARD LONG LIST
Bath Rugby - Olly Woodburn & Tom Heathcote
Saracens - Jamie George
London Wasps - Elliot Daly
Ospreys - Matthew Morgan
London Irish - Jonathan Joseph & Steve Shingler
Leicester Tigers - George Ford & Sam Harrison
Cardiff Blues - Dan Fish
Sale Sharks - Rob Miller
Scarlets - Adam Warren & Liam Williams
Harlequins - Luke Wallace
Newcastle Falcons - Joel Hodgson
Gloucester Rugby - Jonny May
Northampton Saints - Jamie Elliott
Exeter Chiefs - Dave Ewers
Newport Gwent-Dragons - Steffan Jones
Worcester Warriors - Matt Kvesic