ESPN has never had the opportunity to air an NFL playoff game. So broadcasting the first game of the NFL season Thursday (8:30 p.m. ET, ESPN) between the San Francisco 49ers and the New York Giants will be like doing the Super Bowl.

There will be no other games on until Sunday, and everyone will be watching. Plus, the game will combine the emotions of New York City, two competitive football teams and one -- the 49ers -- that could make a run at the St. Louis Rams in the NFC.

Theismann's keys

SAN FRANCISCO 49ERS Offense -- Throw to TO: The 49ers need to get the ball to Owens. He is the player who will put the ball in the end zone. Defense -- Pressure on Collins: The 49ers will go after him with multiple people, not just four or five down linemen. They feel like they have good enough cornerbacks to go one-on-one on the outside. Bringing a lot of pressure will also make it tougher for Tiki Barber to get out of the backfield and into his routes and to run the ball. So the 49ers can control Barber at the same time. NEW YORK GIANTS Offense -- Line play: The Giants have a starting offensive line of tackles Petitgout and Mike Rosenthal, guards Jason Whittle and Rich Seubert and center Chris Bober. They need to protect Collins from the 49ers' pressure. The matchup of the game may be Petitgout against 49ers defensive end Andre Carter. Defense -- Tackle well: Because the 49ers play a run-after-the-catch offense, it will be critical for the Giants to be able to tackle the 49ers receivers and backs and prevent big plays.

The 49ers believe they have the talent to win the NFC West and go to the Super Bowl. I spent a lot of time with the 49ers in Osaka, Japan, where we aired their first preseason game, and their main focus is to beat the Rams. They are not so caught up with the Rams that they will forget about other teams on their schedule, like the Giants. But they drafted cornerback Mike Rumph in the first round of the NFL draft because they realize they need three quality cornerbacks against the Rams' receivers.

Last year they showed significant improvement under coordinator Jim Mora Jr., and this season they are still young and fast. Veteran defensive tackle Dana Stubblefield made a lot of phone calls in February to get players to start working out and thinking ahead to this season.

After last season, one of the team's big distractions was the conflict between star receiver Terrell Owens and head coach Steve Mariucci. But Mooch went to visit Owens in the offseason to clear up their differences. Now, all is well in 49erland, and Owens is ready for an MVP-caliber season, along with quarterback Jeff Garcia. Owens is the best receiver in football today, a more powerful wideout than Jerry Rice ever was in a 49er uniform.

The Giants, meanwhile, have many more question marks than the 49ers. They have gone through a makeover, especially on defense. Johnnie Lynn takes over as the new coordinator, replacing John Fox, who is now Carolina's head coach. Although the defense has much of the same personnel, it will be different because a defense always takes on the personality of its coordinator. And Lynn is a first-time coordinator, a rookie feeling his way around. The only other significant change is the loss of linebacker Jessie Armstead, a vocal leader and the defensive spark plug.

Offensively, the Giants have a number of solid parts, beginning with all-purpose back Tiki Barber. Amani Toomer and Ike Hilliard form a quality receiving tandem. Kerry Collins has proven himself as an NFL quarterback, and Ron Dayne gives the Giants a power runner behind Barber.

But the key to any offense is the ability of the offensive line to work together. And the Giants have a completely new offensive line. When the Giants went to the Super Bowl two years ago, they had the oldest offensive line in football, yet they remained healthy. This season, however, the Giants will line up five new starters, if you count rookie tight end Jeremy Shockey. Only Luke Petitgout returns as a full-time starter, and he has been moved from right tackle to left tackle. Because the offensive line will take time to gel, the Giants should be a better team later in the season than they will be early.

Then, the Giants have other problems, on and off the field. Their special teams have been suspect. There has been some friction between coach Jim Fassel and cornerback Jason Sehorn, and between Barber and Michael Strahan.

The Giants are a potential powder keg; the 49ers are a potential powerhouse.

Former NFL quarterback Joe Theismann is an NFL analyst on ESPN Sunday Night Football.