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MOST IMPORTANT OFFENSIVE PLAYER

Eli Manning. How could it be anyone else? Giants need a quantum leap forward in year No. 2. There’s plenty of firepower around him and protection in front of him. Greatness can wait but goodness can’t.

MOST IMPORTANT DEFENSIVE PLAYER

Antonio Pierce. The newly-signed middle linebacker needs to direct his teammates and improve a decrepit run defense. He did just that last season for the Redskins and now needs to do the same for his new employer.

ROOKIE TO WATCH

Brandon Jacobs. How can you take your eyes off a 6-4, 266-pound behemoth running back with speed and power and an ornery approach to contact. Should be the perfect compliment to Tiki Barber.

STAR ON THE RISE

Osi Umenyiora. This kind of speed cannot be taught. The guy is blessed with a rare burst and if healthy, he’ll get at least 10 sacks. If he continues to improve in the run game, you’ve got yourself a special player.

BIGGEST GAME

At Dallas, Oct. 16. Giants will be coming off their bye week, well rested and presumably ready to tackle an NFC East rival they figure to battle for a playoff berth. You know Bill Parcells will have the Cowboys ready for this one.

BIGGEST COACHING DECISION

No one is pulling the plug on Manning no matter how much he struggles, but Tom Coughlin must find the delicate balance in how much the offense revolves around the second-year QB.

DON’T BE SURPRISED IF …

At some point, some of the offensive stars complain that they aren’t seeing the ball enough. With Tiki Barber, Jeremy Shockey, Amani Toomer and Plaxico Burress, not everyone’s numbers will look pretty and that could lead to frustration.

SURE TO MAKE BIG BLUE FANS GRUMBLE

The supposedly-improved offensive line resembling a revolving door for pass rushers, seeing Shockey block more than he rocks, Coughlin losing his cool on the sideline, hearing radio play-by-play man Bob Papa say “”McNabb’s pass intercepted by Will Allen! Wait, Allen dropped it, Eagles retain possession.”

THE GIANTS WILL MAKE THE PLAYOFFS IF …

Michael Strahan and Umenyiora combine for 24 sacks, Manning has twice as many TDs as INTs, they go 2-2 vs. the Eagles and Cowboys and sweep the Redskins, Jay Feely scores 110 points, Pierce has 130 tackles.

THE GIANTS WILL MISS THE PLAYOFFS IF …

Manning misses four games, Barber falls short of 1,000 yards rushing, Toomer and Burress don’t combine for at least 12 TDs, the defensive line again is unable to stop the run, they don’t go at least 2-2 in their four West Coast games.

SIZING UP BIG BLUE

QUARTERBACKS

No one expects Eli Manning to be big brother Peyton in year No. 2, but dramatic improvement is anticipated. Still needs to become more of a presence. Big question is whether Tim Hasselbeck can step in and get job done in reserve.

RUNNING BACKS

Coming off a career-best season, Tiki Barber, at 30 years old, is determined to prove age is just a number. Incredibly strong and durable and numbers will likely go down with more help around him in massive Brandon Jacobs.

RECEIVERS

After injury-filled, no-touchdown 2004 season, Amani Toomer needs a comeback year and looks primed to get it. He’ll patrol the middle while newcomer Plaxico Burress goes deep in what could be a physical 1-2 punch.

TIGHT ENDS

As much as he’s done, Jeremy Shockey can do more. Adding consistency to his immense talent could produce devastating results. Need Visanthe Shiancoe to develop into a dominating blocker.

OFFENSIVE LINE

One huge addition (the very huge RT Kareem McKenzie) makes all the difference. No one is calling this a weak link any more. Luke Petitgout must keep his penalties in check but otherwise, quality abounds and, for a change, so does depth.

DEFENSIVE LINE

DEs Strahan and Umenyiora could be fearsome bookends, but the middle is a question, unless William Joseph at last fulfills his potential and Kendrick Clancy brings some of that Steelers dominance with him.

LINEBACKERS

Pierce has fit like a glove in the middle and should bolster a unit that has steady Carlos Emmons on the strong side and speedy-but-injury-plagued Barrett Green coming off knee surgery on the weak side. Reggie Torbor adds muscle to the mix.

DEFENSIVE BACKS

There’s ability in abundance, if only these guys can hold on to the ball and get some interceptions. CBs Will Allen and Will Peterson will be challenged by youngsters Curtis Deloatch and Corey Webster. Return of SS Gibril Wilson is a huge plus.

KICKER

The ball soars off the foot of ex-Falcon Jay Feely, a manly placekicker who likes to get down and dirty in coverage, is more accurate outside than indoors and sends his kickoffs into the end zone.

PUNTER

Jeff Feagles wears No. 18 because it’s his 18th year in the NFL. He should receive a nice pension when he retires in about 10 years.

COACHING

For public consumption, Tom Coughlin scoffs at the notion that he’s easier to deal with in year No. 2, but he is. That doesn’t mean he’s a laugh riot. The Giants’ streak of four consecutive losing seasons puts pressure on him with this improved talent.

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