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EAGLES (-7; under 461/2) over Giants: Largely on the strength of Tiki Barber’s premier statistical performance as a professional, Big Blue collectively pulled the emergency brake and refused to over the cliff quietly, in their season-extending performance against the Redskins.

It was the Giants’ most professional performance since their seasonal high point, the Oct. 23 win in Dallas. But as that win was the story of a quarterback (Drew Bledsoe’s inability to thwart a pass rush), so is this – and we’re not talking about Eli Manning, yet.

As jockey changes can materially affect a horse’s racetrack performance, pilot switches (either of the planned or impromptu variety) can make the critical difference in the NFL.

In our Football Form, Donovan McNabb went down to injury in the Eagles’ home loss to the Titans on Nov. 19. What appeared a bad situation got worse in Jeff Garcia’s first start of the year, the 45-21 road disaster in Indianapolis which left the Boids 5-6. But then . . . and then . . . along came Garcia, back in harness with offensive coordinator Marty Mornhinweg, his OC during the good San Francisco days.

Forget Mornhinweg’s stint as head coach of the Lions. As an OC, with Garcia to work with, the guy’s pure gold. Since Indianapolis, Philly has won five straight, using a superior run/pass blend with Mornhinweg calling the plays, as opposed to Andy Reid’s documented pass-happy preferences. RB Brian Westbrook has thrived, with his first thousand-year season as a professional.

Study the Giant form with a jaundiced eye, and you wind up concerned. Aside from the win in Philly in Week 2, when the Eagles lost focus after building a big lead . . . and their taking advantage of Bledsoe’s sitting-duck ways in Dallas, the Giants have beaten no one with a winning record. Meanwhile, the Eagles marched into Dallas Christmas night and dismantled Tony Romo’s Cowboys.

The Giants got a reprieve from the governor in Washington, facing a diminished secondary, and with Barber coming up big in his final league moments. The matchup of the Eagles’ blitz packages against Manning is unlikely to wind up so pleasantly.

Too many missing pieces for the Giants against a Philly outfit hitting on all cylinders. We leave Tom Coughlin to his fate, as the Eagles steam on to the City of New Orleans.

Eagles 27, Giants 17

PATRIOTS (-81/2; over 371/2) over Jets: In football or war, tempo and terrain are vital factors.

Smart coaches emphasize getting off to a good start in games, because it’s so much easier to dictate terms of combat from a commanding position.

Much has been made of how important it may be for the Jets to get off to a good start in Foxborough. The largest early deficit Gang Green was able to overcome en route to victory in ’06 was seven points, twice – in Buffalo in Week 3 and in the Twin Cities in Week 15.

That’s a concern because we’re dealing with New England, rolling with a snappy three-game win streak. Bill Belichick has long-emphasized the smart start, and though this year was not vintage (the Pats scored first in only 10 of their 16 games), respect must be paid to Belichick’s career body of work. While the Pats have often treated Week 1 casually, New England was able to overcome a 10-point deficit against the Bills in this season’s opener. Brady’s Bunch also managed to reel in the Lions after spotting Detroit a TD edge in Week 13.

Terrain? The last game played on natural grass at Gillette Stadium was the Pats’ unsightly 17-14 loss to Your Jets in Week 10. On the heels of that show, you never saw an artificial surface installed with such speed and urgency, not to mention what had to be horrific expense. It was ready for the Bears two weeks later; the Pats gave the ball away five times, but still won.

This season’s been an Eric Mangini tour-de-force. Given the talent at hand, Mangini lays all over Sean Payton in the Coach of the Year race. But while coaxing 110 percent out of this roster, channeling a series of optimum performances out of Chad Pennington, and fashioning superb special teams, the Jets still yielded more yards than they gained (by nearly 26 yards per game!), and Pennington threw 16 picks in addition to his 17 TDs.

Floating on the knowledge that there’s no chance they’ll have to face the franchise’s Kryptonite – the Broncos – Pats figure to wrest control early. Tom Brady’s near-immortal record on artificial surfaces is a huge plus in what’s almost certain to be the Pats’ final seasonal home game – but far from their last exposure to battle. Belichick gets revenge on Mangini – this time.

Patriots 27, Jets 14

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