When your team pulls off an amazing upset and wins a championship, it sometimes takes a little while to realize that it actually happened. It’s like going to a great concert where at the conclusion you come off blown away by what you witnessed. The new Guns N’ Roses, The Police and the original Van Halen are all prime examples.

I’ve also been fortunate to attend a lot of memorable sporting events. No. Never to see a team win it all. Only recently did I finally get to experience a Ranger series win and a triple overtime second round classic to draw even with eventual Conference Semi winner Buffalo. That was just off the charts. In terms of the energy, electricity and excitement before the first drop of the puck, with Section 411 and the rest of the legions of diehards upstairs screaming as loud as we could during John Amirante’s national anthem. For those who can’t grasp why, it’s a Ranger fan tradition dating back to their 1994 run to the franchise’s fourth Stanley Cup.

New Yorkers are a different breed. We bleed for our teams and sometimes to a fault, go way overboard when they don’t perform. I admittedly have been guilty of that with my teams including the brand new Super Bowl XLII champion Giants. So much of what turned out to be an improbable run for Tom Coughlin’s team-oriented determined group could’ve gone the other way.

There were plenty of games during their 10-6 rollercoaster ride to the team’s third consecutive playoff berth which could’ve swung the other way altering history. Thankfully at least for myself along with many other Big Blue supporters, there isn’t an invention of a time machine like in Back To The Future. I’m still waiting for it anyday now. Especially given all the advantages in technology.

You can point to that halftime when the Giants trailed 17-0 at Washington and Steve Spagnuolo’s D had already given up 97 total points in 10 quarters. Whatever was said in that locker room, something drastically changed. They cameback to win that fateful day probably saving Tom Coughlin’s job and would go on to reel off six straight en route to a third consecutive postseason.

There were other obstacles such as overcoming embarrassing home performances in losses to Minnesota and Washington. This team never quit despite losing key performers Mathias Kiwanuka, Brandon Jacobs and Jeremy Shockey with a couple not even returning. They squeaked through in cruddy conditions at London over the hapless Dolphins.

Many including myself were pondering if Eli Manning was the right quarterback to lead this franchise to a third championship. Whenever the little brother of Peyton struggled during games, he would summon up the energy to lead his team down field for a key score like at Chicago.

Even when he struggled mightily in the team’s playoff clincher in the worst conditions you ever saw upstate, it never bothered him. He only cameback the next week against the best team and threw four touchdowns in a three-point loss making us wonder if this was the same guy wearing that No.10 white, red and blue jersey.

Nobody gave this team any chance. Remember when after the Giants held on for an ugly road win at Detroit when Jon Kitna concluded, “That is not a better team than us.”

The Lions dropped their next four for a six-game skid falling out of the playoff race while Michael Strahan’s team won three more to make January. 

Still, this team was questioned. It didn’t matter how close they played the perfect Patriots. It would have no impact on how they played in the postseason.

First, it was Tampa’s defense and Jeff Garcia. Then it was the bitter rival Cowboys who swept the regular season series and had the better quarterback Tony Romo. Or so it was believed? Then it was the freezing cold conditions at Lambeau along with the Golden Brett Favre with Vince Lombardi overlooking from the Heavens above.

Then the hailed Pats who didn’t even have to step foot on that field at The University of Phoenix last night. They had already secured their fourth Super Bowl. Don’t believe me? It was even advertised online at MACY’s before. It’s not available now but if you saw it, priceles$.

Kudos to Robert Davis!

You had to love how the Pats all walked out to midfield looking like bullies. As if that was going to scare these Giants. They didn’t fear them. This wasn’t Mike Tyson facing Michael Spinks. It was Buster Douglas or Evander Holyfield instead. I can’t take proper credit for that one which goes to a Hard Hits Atlanta caller last night.

This was George Mason beating Uconn. It was Rollie Massimino’s Villanova Wildcats shocking John Thompson and Patrick Ewing’s BIG BAD Georgetown Hoyas. It was Team USA pulling off that Miracle on Ice in 1980 which led Al Michaels to describe, “Do you believe in miracles? Yeeeeeeeeeeesssssss!!!!!”

It was the 2004 Red Sox doing something no baseball team has ever done coming back from 0-3 down to beat the Yankees and eventually sweep the Cardinals for their first World Series title in 86 years. It was Super Bowl XXV all over again with those Bill Parcells Giants squeaking by the Bills 20-19 on Scott Norwood’s 47-yard kick wide right.

It was Willis Reed limping onto the court inspiring the 1970 Knicks to a Game Seven win for the club’s first NBA championship. It was those 1986 Amazin’ Mets rallying in the bottom of the 10th with two outs to tie and then beat the Red Sox on a slow Mookie Wilson trickler which got by Bill Buckner to win Game Six and then comeback and capture the team’s second World Series in Game Seven. It was the Joe Torre 1996 Yankees reeling off four straight including three on the road to stun the Braves for their first world championship since 1978.

It was Mark Messier delivering on his Guarantee against the Devils with a natural hat trick before helping lead the Rangers to their first Cup in 54 years. It was Muhammad Ali floating like a butterfly and stinging like a bee to upset George Foreman.

It was Goran Ivanisevic coming through as an unseeded wildcard to win Wimbledon in a five-set epic over Patrick Rafter. It was Andre Agassi doing the same to win the 1994 U.S. Open over Michael Stich. It was a young Maria Sharapova stunning Serena Williams to win her first Wimbledon. It was a 17 year-old freckled German kid named Boris Becker winning Wimbledon. It was Pete Sampras stunning the tennis world by winning his men’s record 14th and final Grand Slam over his best rival Agassi.

You can name so many more great sports moments which symbolize what the Giants accomplished.

All I know is tomorrow they’ll be marching down the Canyon of Heroes. Enjoy it while you can.

Just call them Giant killers. Against all odds, the 2007 New York Giants will go down as Super Bowl champions.

Following up an impressive three straight road wins over NFC higher seeds Tampa Bay, Dallas and Green Bay, Tom Coughlin’s determined Giants took it one GIANT-step further by upsetting the previously unbeaten New England Patriots 17-14 to win Super Bowl XLII in Tempe, Arizona- capping off one of the most improbable runs in NFL postseason history to win the franchise’s third Lombardi Trophy.

They did it with an aggressive pass rush which got to normally unflappable New England quarterback Tom Brady, sacking him five times including a forced fumble recovery and also hurrying the 2007 regular season MVP into several poor throws- resulting in 19 incompletions. The two-time Super Bowl MVP finished 29-of-48 for 266 yards and a touchdown.

For so much of the night, Brady had little time in the pocket to step up and throw due to the relentless pressure of Osi Umenyiora, Michael Strahan and Super Bowl defensive star Justin Tuck (two sacks, forced fumble, four tackles). The terrific trio which flourished so well under first-year defensive coordinator Steve Spagnuolo combined for three sacks, a forced fumble recovery and 10 tackles. Even when they weren’t on the stat sheet, they supplied a Giant edge up front whipping a Pats’ offensive line which dominated opponents all season en route to winning their first 18 games.

Getting the ball first, the Giant offense set the tone by controlling the ball for a Super Bowl record 9:59 setting up the game’s first points courtesy of a Lawrence Tynes 32-yard field goal. It was on that opening drive that Eli Manning and the offense converted the first four third downs. It was just the beginning of a history-making night.

Amazingly enough, the amount of time they took on that scoring drive resulted in the least amount of possessions (2) in a first quarter of any Super Bowl. Not surprisingly, the Patriots responded by methodically driving down the field needing 12 plays along with an Antonio Pierce pass interference before Laurence Maroney barreled in from a yard out to put them ahead 7-3 on the first play of the second quarter.

It looked like Big Blue would reply with another scoring drive. Thanks to a botched kickoff out of bounds, they got the ball at their own 40 and once again converted a third-and-long thanks to a brilliant Amani Toomer 38-yard reception keeping both feet in bounds after getting away with a push off. However, three plays later, a Manning pass went off rookie wideout Steve Smith’s hands right to New England corner Ellis Hobbs for an easy interception returning it to the Pats’ 33. It was the first turnover by Manning and the Giant offense during the postseason.

Instead of letting the miscue demoralize them, the D stepped up forcing a critical three-and-out to get the ball back- stuffing Maroney on second and third down after an eight-yard pickup on first down. If it felt like a victory, then what happened next must’ve felt like two. When rookie back Ahmad Bradshaw fumbled a clean Eli handoff at their own 30, it looked like they were doomed as a Pat seemed to have recovered it. Somehow, Bradshaw jumped on top of the Pat and essentially stole the ball saving the possession and a heck of a lot of momentum.

Editor’s note: I’m not going to lie but the SB party I went to at my buddy Matt’s in South River all erupted in laughter at how Bradshaw basically robbed that poor Pat of an easy fumble recovery. To be perfectly honest, it should’ve been Pats’ ball. I guess you can’t challenge that because the grumpy Bill Belichick in an uncharacteristic red hoodie never did. Bradshaw won a wrestling match. ;-)

The Giants went three-and-out but once again a determined defense silenced the vaunted Pats’ offense by sacking Brady twice including one by key middle linebacker Kawika Mitchell which could easily have been called an unsportsmanlike conduct for a hand to the New England QB’s helmet. The stripes missed calls on both sides. I’m just not going to be biased about that particular play because it usually is called.

The game got even crazier. A solid drive which started from their own 43 thanks to the combination of Bradshaw (19 total yds, first down) and Brandon Jacobs (13 rushing yds, first down) had Big Blue at the Pats’ 25 with third-and-four. With Manning flushed out, New England linebacker Adalius Thomas came unblocked from the far side sacking the Giant QB and forcing a fumble. Once again, it looked like the Pats would recover but at the last possible moment a spawling Bradshaw pushed the ball forward to Smith who appeared to have the first down yardage. Problem was it was an illegal push by Bradshaw resulting in a 10-yard penalty. The alternative could’ve been a lot worse.

Following a Jeff Feagles punt which put the Pats deep in their own territory at the 11, Brady found a rhythm finding three different receivers including the relatively quiet Randy Moss for first downs moving the ball all the way to the Giant 44 with little time to spare. With the Pats also getting it first in the second half, a score here could’ve been damaging to New York’s upset chances. Instead, Tuck came free forcing a Brady fumble which Umenyiora dove on top of and made sure no Pat stole it.

They only trailed 7-3 at the half despite the Pats having opportunities to make plays. That trend continued in the third quarter. New England orchestrated a long drive which chewed up 8:17. Super Bowl leading receiver Wes Welker (SB tying 11 catches) and third down back Kevin Faulk (seven receptions) had them in position to tack onto their four-point lead all the way to the Giant 25. A huge third down sack by 36 year-old defensive anchor Strahan forced the game’s first gigantic decision.

With the ball at the NY 31, Belichick elected to pass on a 48 year-old field goal opting to go for it on fourth-and-13. The Pats had played this way all season. So I wasn’t too surprised by the decision. It sure has already been second guessed and will continue to especially up in Massachusetts. A Brady incompletion out of bounds which never stood a chance gave the Giants a big fourth down hold. You really have to wonder about that call, especially when you consider what transpired.

I’ll definitely admit that the offense’s inability to finish off drives during the first three quarters was frustrating. They again picked up a couple of first downs to get inside New England territory only to see a stubborn Pat D hold. You kept waiting for the other shoe to drop and for Brady and an NFL record setting offense to put some distance between themselves and our Giants. Thankfully, it never happened.

Despite Welker taking advantage of the middle of the field for all sorts of first down yardage, the Pats’ offense which had gotten scores whenever they needed it all year couldn’t break this Giant D.

After another hold, the offense finally broke the TD drought thanks to a gigantic 45-yard first down reception from rookie tight end Kevin Boss at the beginning of the final quarter. Three Bradshaw runs sandwiched around a Smith 17-yard catch down the middle for a first down setup Manning to another unlikely hero. Special teams player/receiver David Tyree hauled in Eli’s first Super Bowl TD pass from five yards out.

The whole place erupted when they went ahead. Ironically, that same combo would prove large down the wire. By now, I started to sense that something special was unfolding and got deja vu Super Bowl XXV flashbacks in a classic Giant win over another heavy favorite Buffalo.

Editor’s Note: Whoever predicted a Pats’ blowout had to realize by now that that wasn’t happening and this game was indeed going to come down to the final frantic minutes. I never really got why anyone thought our Giants would get blown out. They had played so well since losing to those same Pats by a field goal and had the kind of balanced attack and aggressive physical D which could pose problems. That’s why I felt fairly confident that they’d be right there. And when that happens, I don’t care who you are. You can be 18-0 like those Pats were. You’re going to feel the pressure and that’s when anything can happen. It did.

Believe it or not, the Giant D again stopped the Pats and gave the offense the ball again. It could’ve been much easier had a scrambling Eli managed to not just miss a wide open Plaxico Burress for an easy first down and a whole lot more. If you remember, it was the NFC Championship game hero who made all the headlines this past week with his “23-17” prediction. Maybe he knew something nobody else did.

Instead, they went three-and-out giving Brady and Co. another chance with under eight minutes to go. You just can’t keep doing that. Even with the New England QB looking mortal, he’s going to find a way to make plays.

Brady found his touch hitting open Pats down the middle of the field for first downs, going 8-of-11 for five first downs finishing off a 5:12 drive with a six-yard TD pass to an open Moss after Corey Webster fell down. It was maybe the only time the third-year corner out of LSU made a mistake.

What was done was done. Brady and the Belichick Pats were 2:42 away from a 19-0 perfect season leading 14-10. Could Eli lead the Giants when it mattered most? There was little doubt in my gut that he could. Say what you want about the fourth-year signal caller from Ole Miss. When it comes to being in the two-minute drill, Peyton Manning’s little brother excels. What he did on this drive will go down in Super Bowl history.

It began with an 11-yard hookup to Toomer at the Giant 28. Then it got tough as an attacking veteran Pats’ D forced two consecutive incompletions. Third-and-10 from his own 28 with 1:59 remaining. Manning then connects again with Toomer, who makes a great catch on a low throw and narrowly misses the marker setting up fourth and inches.

Here it was. One play to either go on or go home becoming just another Patriot victim. Jacobs leaned forward just enough to pick it up making everyone in the place nervous. If you didn’t feel the tension by now, then you’re not a sports fan.

Following a Manning five-yard keeper and an incompletion came the play everyone will remember for a very long time. If you’re a Giant fan, you’ll NEVER forget it for the rest of your lives.

Flushed out by a strong Pats’ rush, Eli appeared to be sacked yet somehow, he managed to slip out at the last split second and buy time running to his right. Then he threw a strong spiral which was a little high destined for Tyree. The second part was even more stunning/amazing. 

Tyree then leaped as high as he could go with New England safety Rodney Harrison draped on him looking for a clinching pick. If only Asante Samuel had converted his chance on the previous play, they wouldn’t be talking about Eli to Tyree up in Boston today. Instead, there was unlikely hero Tyree grabbing the ball near the back of his helmet and hanging on for dear life as he fell to the ground for a shocking 32-yard reception to put the ball on the Patriot 24 with 59 ticks left.

“There’s something about this team,” the Super Bowl winning MVP quarterback later told the Associated Press along with big brother Peyton, brother Cooper and proud Dad Archie and Mom Olivia all supporting the better QB on this special night. Yep. Elisha Nelson Manning once again was more poised than a more accomplished QB on the grandest stage, completing 19-of-34 for 255 yards with two clutch TDs in the final 15 minutes.

“The way we win games, and performed in the playoffs in the stretch. We had total confidence in ourselves. The players believed in each other.“

By now, all the Big Blue supporters in Tempe were cheering loudly the same way they had that memorable day in Tampa. You knew that they would score once Eli to Tyree happened. A combination so unlikely that it dwarfs the Dumb and Dumber Clown Management 101 duo of Jim Dolan and Isiah Thomas. 

The drive wasn’t over yet as Eli then wisely held onto the balll taking a Thomas sack on first down before misfiring high for Burress to setup another one of those third-and-long sitations. He had been converting them all night and calmly did so by finding an open Smith near the right sideline directly at the marker as the USC product got out of bounds at the New England 13.

First down. 45 seconds left. One more big play to make. All night, Burress had been silenced to the tune of one catch for 14 yards. None of that mattered now. He hadn’t practiced the past couple of weeks due to a bad knee. First, it was the ankle. Now the knee. It didn’t seem to matter as the former Steeler who shed his loser label this season gaining the respect of players, coaches and fans alike.

One play to alter history and make a bunch of 1972 Miami Dolphins very happy. Eli called No.17 and with single coverage against Hobbs, never hesitated throwing a perfect 13-yard fade to Plax for the go-ahead score.

“It’s the greatest feeling in professional sports,” a teary Burress admitted without the fake bs of Terrell “T-Ho” Owens a few weeks prior.

“That’s a position you want to be in,” Manning noted after becoming the second straight Manning to take home the MVP along with the Lombardi Trophy. “You can’t write a better script. There were so many big plays on that drive.”

Giants 17  Patriots 14

35 seconds remaining

Could Belichick and Brady come up with one more miracle? They still had all three timeouts. But by now, his best pupil was not razor sharp. Banged around all night by a relentless Giant D which somehow limited the greatest offense we’ve ever seen to two touchdowns (three fewer pts than Burress’ prediction), Brady was missing his targets.

When rookie defensive tackle Jay Alford of one sack all season came free and got Brady for a 10-yard loss on second down putting the ball all the way back at their own 16.

3rd-and-20. 19 seconds left. Brady incomplete.

4th-and-20. One more play for a D which stood up to every opponent which were supposed to easily defeat them. Brady back to throw looking for Moss. Incomplete.

Pandemonium at Matt’s in South River. A great place which has hosted Super Bowl parties for years. I recalled the one seven years ago when our team didn’t fare as well against a great Ravens’ D. This was vindication. It was jubilation and a night we won’t soon forget. I’d like to personally thank Mr. Mokarry AKA Mr. Mo along with his wife for not only hosting it but getting some awesome good as well.

They had done the impossible!!!!!

“They played well,” a humbled Belichick admitted. “They made some plays. We made some plays. They just made a few more. We played as hard as we could. We just couldn’t make enough plays.”  

“We played them five weeks ago and it was a three-point game,” a philosophical Brady said. “And they made enough changes and really eliminated what we did offensively.”

“Every team is beatable, you never know,” a very deserving victorious Giants coach Tom Coughlin said. “The right moment, the right time, every team is beatable.”

Editor’s Note: Just watching the emotional coach’s classic reactions while on the sideline during that frantic final scoring drive was great. He came on the field twice to call timeouts. Everyone cracked up.

How could you not feel good for the guy who adjusted and opened up the communication lines making it easier for this T-E-A-M to come together. The players clearly bought into what Coughlin wanted and ultimately, delivered co-owners John Mara and Steve Tisch the franchise’s third Lombardi Trophy.

“It’s the way we went about our work,” an extremely elated Coughlin added of his team’s remarkable 11 straight road wins- an NFL record to finish 11-1 in the process with their only loss way back in Week One to Dallas. That was a time when they gave up a franchise worst 80 points in the first two games and were trailing the Skins by 17 at halftime in Week Three before they turned their season around with a goalline stand as part of that big win and eventually would become only the third team in NFL history to start a season 0-2 and win the Super Bowl.

Coughlin then summed it up best about his collective unit of ultimate road warriors:

“The road signified the coming together of a team. We rode that emotion all the way through.“

It’s what we’ll remember most. That this team like I texted to my Dad just wouldn’t die.

Super Giants indeed.

2:27 ET: It’s less than four hours until kickoff in Tempe, Arizona and I’m just getting ready to go out to my buddy Matt’s in South River at what should be a very fun filled Super Bowl party. There will be almost all Giant fans there. So it should be aweeeeesooooomeee!!!!!

It’s been seven long years since our Giants have been in the big game. Let’s make this one more memorable and bring home a third Lombardi Trophy! Besides, I’m getting sick of seeing Boston teams win everything. It’s time for that to change. Let those spoiled Bahhhhstahhhn fans spit out their chowdah and crackahs later tonight.

2:32 ET: In order for that to happen, Tom Coughlin’s gritty resilient bunch are going to have to play a perfect game against Bill Belichick, Tom Brady and the rest of the undefeated Pats.

That means superb playcalling from Kevin Gilbride mixing up solid runs from backs Brandon Jacobs and Ahmad Bradshaw along with smart decision making from Eli Manning as he’s done all postseason. The best part of this great run has been the zero turnovers in wins over the Bucs, Cowboys and Packers making it an NFL record 10 in a row on the road.

2:37 ET: All that now means zilch when they kickoff at 6:17 ET/3:17 PT later tonight against a machine who’s expected to roll over them much like their previous two opponents. This is Michael Strahan’s chance to win that elusive ring and go out on top. Who would’ve believed that at the start of training camp when the all-time Giant sack leader was contemplating retirement? They don’t get here without him. Even if you do love Osi Umenyiora and Justin Tuck in that much more aggressive Steve Spagnuolo D.

2:42 ET: As I prepare to leave for the big party, I’ll leave up a more in depth SB preview for everyone to check out:

Super Bowl XLII: Giants versus Patriots

2008 Australian Open winner Maria Sharapova quoted Billie Jean King’s text which read:

“Champions take chances.“

The Russian star tennis player made the most of her’s adding a third career slam. Now it’s the Giants’ turn. Play to win the game!

Let’s make history!!!!! 

GO BIG BLUE!!!!!!

You had to figure at some point, Plaxico Burress’ 23-17 Super Bowl prediction was going to get the attention of even the most cool Patriot of them all. Yesterday, New England QB Tom Brady responded during media day.

“We’re only going to score 17 points?” the three-time Super Bowl winner and 2007 regular season MVP expressed to the AP Thursday. “OK. Is Plax playing defense? I wish he had said 45-42 and gave us a little credit for scoring more points.”

“Plaxico is a hell of a player,” Brady went on to add. “If he feels that way, I think that’s great. I’d hate for him to think he’s going to lose this game. It’s obvious nobody does.”  

So, what was Plax’ reaction?

“I’m not taking anything away from what those guys accomplished. They set all the records you could possibly imagine. They have a great quarterback, the MVP, who threw for a record (50) touchdowns. Randy [Moss] set a TD record for catches. They had two receivers with over 100 catches.

“The numbers don’t lie about what they have done.”

“It’s all entertainment,” the favorite target of Eli Manning noted. “Look at how this has made national headlines. I’ve always been a confident player and I’ll always be that way and will continue to be that way. What we have done up to this point really doesn’t matter. All we can do is go out there and try and do our thing.”

His teammates including veteran defensive end Michael Strahan and sack leader Osi Umenyiora seemed to agree. Does it really matter what’s said off the football field when it comes to the biggest game of the NFL season? Not as long as you go out perform and back it up.

Does anyone else find it funny that Plax’ final score had to do with his HS basketball number and the current Giant No.17 he wears? He was pulling out of Giants Stadium getting ready to leave when the reporters swarmed him looking for anything they could get. If I were there, I’d probably do the same thing. The media has a job to do and they’ll go to great lengths sometimes even too far to get their stories.

This is the Super Bowl and having a New York team in there for the first time since that Ravens’ 34-7 SB XXXV blowout over a different Giant team is a huge deal here unless you’re a Met fan hanging on every nanosecond as time ticks down to the 5 PM deadline to overpay Johan Santana.

When a star athlete from this town makes a prediction a la Broadway Joe Namath and The Captain Mark Messier, it draws plenty of attention. Even if Plax was having a little fun while at the same time showing belief in what his teammates have already accomplished in knocking off three higher seeds on the road to get to Tempe.

Why shouldn’t he be confident? They certainly have a balanced offense which could pose problems for the Pats. And the best recipe for them to pull this upset is to keep Brady and that vaunted offense off the field. That means a solid mixture of precise passes and solid runs from Brandon Jacobs and rookie Ahmad Bradshaw chewing up as much of the clock as possible while picking up first downs. Most importantly, when they get into the red zone, it’s a must to come away with seven. Settling for field goals against the well oiled New England machine won’t win this game.

As we get closer and closer to the weekend, the exciting realization that the two teams will finally be shutting their traps and taking the field builds. 

You can talk all the talk you want during a superhyped up week but can you walk the walk on the biggest Sunday of the year? That’s what it all boils down to. 

It should be fun.

The biggest news out of today was Giant wideout Plaxico Burress making just a little Super Bowl prediction before his team took off 45 minutes later than expected for Tempe, Arizona yesterday after rookie corner Aaron Ross’ stomach bout (yikes). Hope the kid from Texas will be okay for the big game.

The veteran receiver who torched veteran Green Bay corner Al Harris for 11 receptions and a buck five four in Big Blue’s NFC Championship victory made the prediction to New York Post reporters including Giant beat writer Paul Schwartz.

Here’s the key excerpts from Schwartz’ column:

As he pulled his car up to the Giants Stadium tunnel to unload his bags, Burress was asked by The Post a direct question: Are you ready to make history? “You better believe it,” the towering Giants receiver said.

And then, as he entered the stadium and turned left toward the Giants locker room, Burress was asked for his prediction. Burress never hesitated, flatly stating “23-17.”

Alright. So Plax is confident in what his team has a chance to do- something 18 previous New England opponents couldn’t get done. Put a big ‘L’ next to Bill Belichick and Tom Brady’s unbeaten Patriots. Is it wise to make this sort of gutsy prediction against one of the best teams who feeds off this sort of thing? Probably not. But hey, it’s not like the Pats need any more incentive. They didn’t come to the Desert to lose but rather to make history.

Burress should be confident in what his team can do. Winning an NFL record 10 straight on the road and eliminating the Bucs, Cowboys and Packers is proof that Tom Coughlin’s club is playing very well headed into a rematch of the regular season finale.

Still, giving a coach like Belichick a couple of weeks to prepare isn’t a helpful proposition. Like Belicheat or not, he’s the best coach in the league for a reason. Personally, I got nothing against him and don’t want to hear any excuses from other team’s fans if our Giants fall short. And that includes these ridiculous conspiracy theories about how the Pats play dirty and get all the calls, etc.

Newsflash people: If you want to watch Conspiracy Theory, go watch the movie starring Julia Roberts and Mel Gibson or better yet watch Oliver Stone’s JFK.

This is football. Do the Pats have an edge with the stripes? Undoubtedly. But that’s the case in any sport when a successful franchise builds a reputation.

Bottom line: The Giants must continue to execute the way they have on offense without turning it over and must disrupt Brady’s timing at the line of scrimmage. An unenviable task against a strong line which gives the 2007 regular season MVP plenty of time to deliver the ball to Randy Moss, Wes Welker, Donte Stallworth, Ben Watson and special third down back Kevin Faulk.

Combine those threats with the physical running style of Laurence Maroney and you got a heck of a lot to deal with. Jabar Gaffney is also their fourth WR option. So they certainly have a huge edge in terms of depth. 

The Giant line featuring sack leader Osi Umenyiora, veteran Michael Strahan and Justin Tuck must win the battles in the trenches and pressure as much as possible under aggressive first-year D coordinator Steve Spagnuolo’s schemes.

One thing which would concern me is that Brady is very good at reading blitz packages and will trust his receivers by finding the underneath routes. Those probably should be open all night Sunday. Especially against that Giant secondary. Figure Corey Webster to draw the tough assignemt of deep threat Moss while the physical Ross gets to cover middle of the field specialist Welker. Stallworth could be presented with a mismatch against Sam Madison.

The linebacking core led by veteran Antonio Pierce will have to do a solid job covering the seams which is usually where Welker and Faulk along with the underrated Watson do most of their damage. It’s going to be a chest match.

On offense, Eli Manning’s playing as well as he ever has. Since that Pat game in which he threw for four touchdowns, the fourth-year signal caller has really stepped up in January making smart decisions with the ball. His presence seems to have grown larger and he’s definitely enjoying this run despite a continued low profile as the younger brother of last year’s Super Bowl MVP Peyton Manning didn’t make any predictions. Big shocker.

As outstanding Post columnist Mike Vaccaro attests, the former Ole Mississippi product is very happy to be the younger brother of the Indy Colt QB whose face is on every TV during this time of year:

“I am Peyton’s little brother,” Eli said. “That’s not a bad thing. I don’t take it as an insult when people ask me about that. It isn’t an insult.”

“We like it that way,” Eli said. Earlier in the day, before busing to the airport, a few Giants had filled a few Post notebooks with a few final swaggering tidbits before wheels-up, Plaxico Burress being kind enough to provide a score - 23-17 - for everyone. Someone pointed out to Eli that it didn’t take much of a leap to remember another fourth-year quarterback from another New York Super Bowl trip and how he gladly spiced things up.

“Joe Namath was a very confident young man,” he said, declining to leap along. “But you won’t get a guarantee out of me.”

Manning will lead a balanced attack which features primary target Burress, seasoned vet Amani Toomer along with rookies Steve Smith and Kevin Boss. He has relied on the top two threats while finding the pair of first-year players during crucial moments.

With the two-headed Thunder & Lightning attack of Brandon Jacobs and rookie Ahmad Bradshaw also getting plenty of work, the Giants should be very formidable against a susceptible NE D which can be beat by speed. However, they do play to their strengths and usually do a decent job stopping the run. So this should be a real good test.

It all starts for the Giant offense up front with an undervalued line which includes Shaun O’Hara, Chris Snee, Kareem McKenzie, David Diehl and Rich Seubert. They do a solid job plugging holes for the two runners and usually giving Eli enough time in the pocket. One aspect that I’ve liked about Kevin Gilbride’s offense is that he’s wisely played to the QB’s strengths by rolling him out of the pocket into play action. That could be vital against a New England rush which includes a healthier Richard Seymour, Adalius Thomas and linebacker Mike Vrabel. Junior Seau and Teddy Bruschi are also key cogs.

Their secondary is very physical with top corner Asante Samuel, Randall Gay, Ellis Hobbs and dangerous safety Rodney Harrison. Watch for Harrison to sneak in on safety blitzes.

Clearly, when you break it all down, it’s easy to understand why the Giants are 12-point underdogs. A lot has to go right for them to pull this off. I’ve said this before to long suffering Buffalo buddies Brian Sanborn and Robert “Kraze” Davis.

They must utilize a similar strategy to the one Bill Parcells’ 1990 club executed to perfection in defeating the Bills 20-19 in Super Bowl XXV. Ball control offense. Hard hitting aggressive D. Keep that Patriot offense off the field as much as possible.

We’ll have much more tomorrow.