G-Men vs. Los Vaqueros...The 3rd, and Final, Round

The one team I didn’t want Dallas to face in the playoffs makes their way to Texas Stadium this Sunday. The New Yawk Giants are a team that is playing well, has revenge on their mind and is capable of pulling off the upset. They are also very comparable to Dallas in just about every way. Amazingly, this is the first time the division rivals have faced each other in the post season. My gut tells me though that Dallas wins a close game (3-7 pt difference) because I really think Dallas is the better team overall. But then again, the Mavs were the better team last year too (vs. Golden State) and that was a series and not one game...and everyone knows how that series ended up. So, I'm a little nervous about this game for the following reasons:

-T.O. Owens may not play but if he does, he won't be 100%. He is THE difference maker and the Dallas offense will not be the same without him. The level at which he plays could determine how the offense plays. This is not like the injury he came back from in ’04 to play in the Super Bowl when he was with the Eagles. He had 7 weeks to come back from that and that was the final game of the year. If he does play and aggravates his ankle injury, Dallas could be in trouble.

-Eli is a solid QB (NOT unstoppable as in the Citizen watch commercial), contrary to popular opinion, and with both Amani Toomer and Plaxico Burress both healthy and playing well right now, that could really test Dallas' secondary…which we all know is Dallas’ weakness on defense. Burress is a legitimate top tier WR and is scary good when he is healthy…which he is.

-Even though Shockey is out, the Giants haven't really missed him. They gave New England all they could handle and beat Tampa Bay in Tampa.

-The ONLY road loss for the Giants this year was the opener in Dallas...they are not afraid of playing on the road (however, Dallas was also 7-1 on the road this year with the lone loss coming against the Deadskins).

-The defensive front four for the Giants (Strahan, Umenyiora, etc.) are playing very well right now. They are healthy and could make things interesting for Romo.

-Even though Dallas is the top seed, they haven't won a playoff game since 1996, which I attended, and the last time they tried to beat a team 3 times in the same season, they lost in the playoffs to a Jake Plummer led Cardinals team in 1998.

Reasons I think Dallas will win a close game:

-I think they really are the better team overall.

-I don't see T.O. Owens sitting this one out. I will be shocked if he does. And Owens at 80% is better than a lot of starting WRs in the league today.

-The addition of Terry Glenn will take some pressure off Owens/Witten and provide another ample offensive weapon for Romo. Glenn, also, may not be 100% but he will command a fair share of attention due to his speed and ability to stretch the field.

-I think Romo will have a very solid game. He really has only had one bad game this year (vs. the Filthadelphia Foul in Dec.) which WASN’T due to Jessica Simpson’s presence. The media hype about him going to Mexico this past weekend won’t make a difference with his preparation for this weekend. Romo is viewed as a top tier QB all over the NFL and for good reason…because he is that good. However, if Dallas loses or Romo struggles, the media and some fans will attribute it to not being focused enough on football and being too focused on his blond girlfriend.

-Outside of TO Owens, everyone else is healthy. And since Dallas' offensive line has done a pretty good job against the Giants pass rush two previous times this season, I think they will be able to hold their own again giving Romo time in the pocket. And generally if Romo is given a little time, he will make something good happen.

-Dallas’ defense has been getting good pressure on the opposing QB and has gotten better as the year has progressed. I don't expect that to change on Sunday either. Eli's flaw is how he plays under pressure which has gotten to him in the previous 2 games vs. Dallas. Dallas needs to collapse the pocket and force him into bad throws as they did previously. If Eli is given time though, he will sit back and pick Dallas’ secondary apart.

-Even though they beat Tampa Bay, the Giants didn't really open up their offense that much and Eli didn't lose the game for them. Tampa Bay is very average, at best, offensively so while the Giants looked solid in beating them, you also have to consider the opponent. Dallas is very potent, offensively, and the Giants' secondary is suspect. If the pass rush doesn't get to Romo, the Giants' secondary will be exposed.

In the end, I think Dallas wins a close game. But like I said, I am nervous about it. It’s one game and even though Dallas won the previous two games, they were both close late in the 4th quarter and Dallas needed 50 yard TDs (in both games) to put them away. The best team doesn’t always happen to win…but I think it does here. Prediction: Dallas 28, New Yawk 23.