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It was no great mystery that Steve Smith wasn’t going to play Sunday against the Cowboys, not after he was forced out of Thursday’s practice with a pectoral injury.

Tom Coughlin today said tests of Smith’s shoulder revealed a partially torn pectoral muscle and added “thank goodness for that’’ when reminded it could have been worse.

If Smith had completely torn the muscle he would have been finished for the remainder of the season. Still, it’s a significant injury, as Smith is the Giants most consistent receiver, second on the team to Hakeem Nicks with 47 receptions. Smith won’t be able to return in one week, meaning he will also sit out the game in Philadelphia against the Eagles as well.

Asked what he’s been told about how long Smith will be out, Coughlin said, “They say a limited amount of time but not necessarily right away or this week or next week. I won’t know until he starts rehabbing. He hasn’t had much swelling, some discomfort, so a lot of it in the beginning will probably be preventative to make sure that there’s no further injury and then to strengthen and go forward.’’

Meaning: Smith is going to have to give the injury some time to heal before he can begin building the muscle back up. He could be out for several games.

His place in the starting lineup alongside Nicks will go to Mario Manningham, who started 10 games last season.

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In addition to Smith, C Shaun O’Hara (foot), LT David Diehl (hamstring), FB Madison Hedgecock (hamstring) and KR Darius Reynaud (hamstring) have all been ruled out against the Cowboys. LT Will Beatty (foot) is questionable.

O’Hara will be replaced by Rich Seubert – normally the starting left guard – and Diehl will be replaced by Shawn Andrews, who made his first NFL start at left tackle last week in Seattle. Backup Kevin Boothe, removed this week from the physically unable to perform list, is expected to start at left guard in his first action of the season after tearing a pectoral muscle back in the spring.

With Reynaud out a second straight week, kickoff and punt returns again go to Will Blackmon.

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