QUARTERBACKS Question: How will Eli Manning (10 of 18, 113 yards, 3 INTs) han dle his first playoff start? Answer: Not very well. He’ll get better because he can’t get much worse than this.

RUNNING BACKS First carry for Tiki Barber (13-41 rushing, 3-28 receiving) went for two yards, a sign of things to come. He did not look quick vs. swarming de fense and ended spectacular season on sour note.

WIDE RECEIVERS How can Plaxico Burress go an en tire game with one ball thrown his way? At least Amani Toomer (3-31) got to experience what the ball felt like.

TIGHT ENDS Jeremy Shockey (3-50) wasn’t 100 percent and got a break when he was ruled down when he actu ally fumbled on 25-yard gain.

OFFENSIVE LINE Was dominated up front, unable to open holes in the run game or give Manning (sacked four times) enough time to scatter the ball around the field.

DEFENSIVE LINE DTs Kendrick Clancy and William Joseph were run over by DeShaun Foster (27-151) and Nick Goings (12-63). Michael Strahan (two sacks) fought to the finish and Osi Umenyiora had sack and forced fumble.

LINEBACKERS Not a pretty picture, as the loss of Antonio Pierce finally rose up and bit the Giants. Little or no impact from Nick Greisen, Kevin Lewis or Alonzo Jackson in 223-yard rushing eruption.

SECONDARY They knew the ball was going to Steve Smith (10-83, 1 TD) and couldn’t stop him. S Brent Alexan der was nowhere in sight on Smith’s 22-yard TD running by overmatched CB Terrell Buckley.

SPECIAL TEAMS Gibril Wilson was in no-man’s land when punt glanced off his leg to give Carolina ball on Giants’ 15-yard line, the sort of play that simply can’t happen.

KICKING GAME Jeff Feagles put two of his four punts down inside the 20. Wasted afternoon for Jay Feely, who had one kickoff and no FG attempts.

COACHING Out-done at every turn, a step be hind on defense and no discern able success on offense. Some players said the Giants were out-coached. No argument there.