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The Giants and Tom Coughlin yesterday engaged in a second interview, this time in New Jersey, a strong sign that the team will name Coughlin as its new head coach, perhaps as early as today.

Although nothing is guaranteed yet, the Giants view Coughlin as a preferable choice to any of the three NFL coordinators with whom they previously met. The one wild card in all this is LSU’s Nick Saban, whom the Giants contacted yesterday. It is a longshot that Saban will be lured out of Baton Rogue, but, according to a source, Saban did not flat-out reject the Giants’ advances.

The second meeting with Coughlin is expected to be the one that triggers a contract offer. There are issues to be resolved before an offer is made, though, but this is clearly a major step forward in hiring Coughlin to replace Jim Fassel, who was fired after the Giants went 4-12.

Coughlin’s agent, Gary O’Hagan, contacted last night in his office in Minneapolis, declined to comment, but he was believed to be on his way to New York for negotiations.

The Giants initially got to Coughlin early, meeting with him back on Dec. 22, but since then, he has not met with any other team, although the Bills expressed some interest. In eight years with the Jaguars, Coughlin was 72-64 and coached in two AFC Championship Games. He was only 19-29 in his last three years in Jacksonville.

“I guess it does surprise me, because there are so many openings,” Giants GM Ernie Accorsi said yesterday. “That kind of stuff doesn’t bother me. Whoever we believe in we believe in.”

Although Coughlin has said he knows he won’t receive the power in player personnel decisions that he owned in Jacksonville, some general managers may be scared off, viewing Coughlin as a potential problem or threat. Giants ownership is adamant about the separation of powers that exist in the organization.

Following their meeting with Coughlin, the Giants interviewed Patriots coordinators Romeo Crennel and Charlie Weis and Rams defensive coordinator Lovie Smith.

Still, the hottest prospect – Saban – is likely not on the market. After winning a share of the national championship after Sunday night’s 21-14 victory over Oklahoma in the Sugar Bowl, Saban could write his own ticket if he wants to jump to the NFL and could be the first choice not only of the Giants, but also the Bears and Falcons.

Anyone interested in Saban had better be prepared to break open the bank. By winning the BCS title, Saban triggered a clause in his contract that earns him $1 more than the highest-paid college coach, Bob Stoops of Oklahoma. That means Saban is due at least $2.5 million. Saban is expected to seek about $4 million per year to jump into the NFL.

Fassel today interviews with the Bills in Buffalo, where he’s considered a serious candidate. Fassel also is likely atop the lists at both Washington and Arizona after interviews with those teams last week. Fassel will not, as previously scheduled, interview this week with the Bears. A source said Fassel was angered by erroneous reports that the Bills had already put together an offer and that he was using the Chicago job as leverage.

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