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THERE is no doubt that as the No. 1 seed in the NFC, the Seahawks can smell their first-ever Super Bowl, playing at home and favored to beat the No. 5 seed Panthers tonight in the NFC Championship Game. Problem is, the Panthers caught the Super Bowl aroma two years ago and surely remember the scent.

This is a clash of two working-class teams, led by underrated quarterbacks Matt Hasselbeck and Jake Delhomme, head coaches in Mike Holmgren and John Fox who have taken teams to the Super Bowl, both fueled by an offensive sensation (Shaun Alexander for the Seahawks, Steve Smith for the Panthers). Both believe Detroit and Super Bowl XL is their destiny. Only one will be proven correct.

RUNNING BACKS VS. LINEBACKERS

When Panthers have the ball: Are you ready for some Nick Goings? He’s the last man standing in the Carolina backfield now that DeShaun Foster is out with a broken ankle. Goings, a career backup, had just 37 rushing attempts in the regular season but has 22 in two playoff games. He now must handle a full load, something he did fairly well in 2004. Jamal Robertson ran the ball only 14 times during the season but will be forced to get some work. These backups will be running into MLB Lofa Tatupu (team-high 104 tackles), who usually stops what he hits, and Leroy Hill (7½ sacks).

Edge: Seahawks

When Seahawks have the ball: Shaun Alexander is a great talker but he didn’t lead the NFL in rushing (1,880) or get 27 rushing touchdowns or win the MVP award by running his mouth. He’s a great downhill rusher. He fumbled once and left in the first quarter last week with a concussion, so he needs to get untracked here. He’ll be colliding with some rugged individuals in MLB Dan Morgan and speedy Will Witherspoon. This is worth the price of admission.

Edge: Seahawks

QUARTERBACKS AND RECEIVERS VS. DEFENSIVE BACKS

When Panthers have the ball: Panthers might as well put it up on a billboard: We’re throwing it to Steve Smith. Problem is, no one can stop the guy. He caught an NFL-high 103 passes during the season and has an incredible 22 receptions for 302 yards in two playoff games. Plus, he’s scored four TDs. Jake Delhomme is one cool customer, at his best in the big moments, and he’ll locate Ricky Proehl and even Drew Carter, but it’s Smith he’s locked into. CBs Marcus Trufant and Andre Dyson have combined for only two INTs and can be exploited. The one to watch is S Michael Boulware (four INTs).

Edge: Panthers

When Seahawks have the ball: Matt Hasselbeck grew immeasurably as a leader last week with a sterling performance. He showed his mobility and his accuracy is not a question. Neither is his decision-making (24 TDs, 9 INTs this season). WR Darrell Jackson returned from injury and came up huge last week vs. Redskins with nine catches for a team playoff record 143 yards. Ex-Giant Joe Jurevicius (team-high 10 TDs) can’t be ignored in the end zone. This might be the best set of CBs in the league in Chris Gamble and Ken Lucas and Ricky Manning Jr. provides great depth. S Mike Minter is a hitter and Marlon McCree makes plays.

Edge: Panthers

OFFENSIVE LINE VS. DEFENSIVE LINE

When Panthers have the ball: Without fanfare, Carolina’s line keeps the heat off of Delhomme, led by RT Jordan Gross, LG Mike Wahle and veteran C Jeff Mitchell. Athletic DE Grant Wistrom keys the Seattle front line and Rocky Bernard (8½ sacks) is tough off the edge for a group that quietly goes about its business and gets sacks in bunches.

Edge: Panthers

When Seahawks have the ball: This might be the best offensive line in the league and is likely the best left side with LT Walter Jones and LG Steve Hutchinson. That’s where the Seahawks are headed; try to stop ’em. That’s also where DE Mike Rucker is stationed and where DT Jordan Carstens might get dominated. RT Sean Locklear will play despite domestic-violence rap. He’ll have to knock heads with DE Julius Peppers, which means he’ll need help.

Edge: Seahawks

SPECIAL TEAMS

Steve Smith doubles as Carolina’s punt returner and he’s trouble whenever he gets the ball in his hands. Panthers always are organized and solid in their coverage schemes. Seahawks don’t do much with their return game on kickoffs (Josh Scobey) or on punts (Jimmy Williams, who fumbled twice last week).

Edge: Panthers

KICKING GAME

Only remaining Panther original from 1995, John Kasay is a 15-year vet. He’s a perfect 6 for 6 in the playoffs. Seattle’s Josh Brown is not nearly as experienced and was just 9 of 15 this season on FGs from beyond 40 yards. Give Carolina’s Jason Baker the punting advantage over old pro Tom Rouen, who does know a thing or two about placing the ball where he wants it.

Edge: Panthers

COACHING

Win this one and John Fox has two Super Bowls in the last three years. He’s already state of the art in terms of his relationship with his players and his game-day expertise; don’t discount the work of his offensive coordinator, Dan Henning. Mike Holmgren won a Super Bowl with the Packers and badly needed this big year in Seattle. He’s turned the light on for Hasselbeck.

Edge: Panthers

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