Opening line and total: Cowboys -7 (48)

LAS VEGAS – The Giants led the NFL with 53 sacks, but could only get to Romo three times in the two games. The combined 80 points in the first meeting sailed ‘over’ the 44-point closing total. The combined 51 points during the second matchup went ‘over’ the 51-point closing total.

Early money has been on the Cowboys and the ‘under.’ Dallas opened at minus 7, but is currently minus 7 ½. The total dropped from 48 to 46.

Can the Giants avoid a third straight loss to the Cowboys during the same season? History doesn’t favor New York. Since the AFL/NFL merger in 1970, teams that were 2-0 subsequently went to 3-0 in 11 of 17 playoff instances (64 percent).

New York was in both games against Dallas. The Giants trailed by three points late in the first meeting before Romo connected with Sam Hurd on a 51-yard touchdown with 3:03 left. Romo also hit Owens with a fourth-quarter 51-yard touchdown pass in the team’s second meeting after the Giants cut Dallas’ lead to 24-20.

The Giants haven’t lost on the road since that opening week loss to Dallas. New York has won eight in a row away from home, covering seven of the eight. The Giants also have momentum, nearly upsetting undefeated New England two weeks ago and beating Tampa Bay last week as a three-point road underdog, 34-14. The combined 48 points went ‘over’ the 39-point closing total.

Eli Manning has had two straight clutch performances and his receivers have stepped up in the absence of tight end Jeremy Shockey. The offensive line is blocking well and running back Brandon Jacobs has looked good. The Giants are 8-3 against the spread in their last 11 games versus NFC teams.

Conversely, Dallas has not looked good. The Cowboys went just 2-2 SU during December, failing to cover in all four games. They were lucky to beat Detroit by one point when Jason Hanson missed a short field goal, edged Philadelphia by four, defeated Carolina in a flat performance and hardly tried in a Week 17 loss to Washington.

Despite suffering a high ankle sprain on Dec. 22 versus the Panthers, Terrell Owens has practiced and is expected to play. Owens has caught four of his NFC-leading 15 touchdown passes this season against the Giants. The Cowboys managed just four field quarters in six quarters without Owens.

The ‘under’ is 7-1 in New York’s past eight road contests. The Giants’ ‘over/under’ mark this season is 8-8. The ‘over’ is 10-6 in Dallas’ 16 matchups this season.

January 13, 2008