ORCHARD PARK, N.Y. -- After several days of film study before his team faced the Bills defense, Jets quarterback Vinny Testaverde could only shake his head.

"You look at who they lost," he said, "and you can't believe that they're playing as well as last year, if not better."

Two weeks later, Indianapolis' Peyton Manning, another AFC East foe, made almost exactly the same observation, adding, "I thought they were the best defense in the league last season, and I think they are this year, too."

That's high flattery.

After all, last season Buffalo led the NFL in least yards surrendered and was second to Jacksonville in fewest points allowed. Buffalo also set six defensive franchise records for a 16-game season in 1999: fewest points, touchdowns, total yards, rushing yards, first downs and rushing first downs surrendered.

But that was last year. This season was supposed to be different.

Gone are Hall of Fame-bound defensive end Bruce Smith (Washington), the NFL's second all-time sack leader; free safety Kurt Schulz (Detroit), who led the team in interceptions the last five years; underpublicized cornerback Thomas Smith (Chicago); outside linebacker Gabe Northern (Minnesota); third-down linebacker Marlo Perry (career-threatening ankle injury); and reserve linebacker Sean Moran (St. Louis).

That's four starters -- both Smiths, Schulz and Northern -- in addition to a passing-situation linebacker who had to be replaced.

"A lot of people were saying we weren't going to be nearly as good as last season because we lost some guys," inside linebacker Sam Cowart said. "We took that as a challenge. ... We just had to go out there and show it."

And they did just that over the first four games. In its first three games, Buffalo was second in the league in average yards surrendered and first in the AFC, with no opponent gaining more than 279 yards. Even in defeat last week, the Bills defense played well, holding the high-flying Colts to only 265 yards in Indy's 18-16 win.

"I'm really proud of them," defensive coordinator Ted Cottrell said. "They knew it would be a big challenge with us losing some key starters. But guys like (outside linebacker) Sam Rogers, (defensive end) Phil Hansen and (inside linebacker) John Holecek have taken it upon themselves to be more vocal."

The talent level hasn't hurt either. It might be argued that in replacing those five key losses, Buffalo actually improved.

Clearly, defensive end Marcellus Wiley isn't Bruce Smith in his prime, but Wiley is doing a good imitation of a 37-year-old Smith. Young Keith Newman began to share playing time with Northern last season, and Newman has comfortably stepped into a starting job, logging two sacks in the season-opening win over Tennessee.

Thomas Smith's right cornerback spot has been taken by former left-side starter Ken Irvin. Antoine Winfield, 1999's top draft pick, began last season as a "nickel back," then moved in at left corner when Irvin missed the last two games with a foot injury.

Head coach Wade Phillips and Cottrell elected to keep Winfield, an excellent man-on-man defender and fierce tackler, on the left and move Irvin to the right. Tellingly, it was Irvin who was picked on by both Testaverde and Brett Favre in Week 3 and 2, respectively, though Winfield topped the secondary in tackles.

The free safety spot was supposed to be fought for by returning backups Keion Carpenter and Daryl Porter and second-round draft choice Tavares Tillman.

But Carpenter, an undrafted free agent, took control of the job in training camp and had a key interception in the Week 1 win over the Titans. Last season, not a single Bills defender made the Pro Bowl, though the unit led the league statistically. But the 6-foot-2, 245-pound Cowart figures to change that this year.

On the field for every down, the former Florida State star was averaging 17 tackles a game after three starts and was on pace for a numbing 272-tackle season. For the record, only two Bills have ever reached 200 tackles, the most being the 206 recorded by Chris Spielman in 1996. Cowart then had "only" seven tackles last week against the Colts, but that tied for the team high.

"Sam is all over the field," Manning said in a tone of awe.

Cottrell admitted, "I just call him 'the best.' He's a guy, now, who's never coming off the field. ... How many backers can do that?"

Clearly, though, a lot of the credit goes to Cottrell, who lost five key defenders and kept his unit playing at the same level. And he does it without gimmicks.

The Bills rarely blitz, preferring not to risk being burned. About their only wrinkle is a running-down alignment called "The Package," in which 330-pound nose tackle Ted Washington moves to right end and backup NT Pat Williams, at 312 pounds, moves in at the nose. That tandem helped stuff Tennessee's Eddie George (17 carries for 37 yards) in Week 1.

Reserve defensive end Shawn Price said of Cottrell, "He's so cerebral it's ridiculous. It's phenomenal how he's taken all of the new guys and been able to teach them and prepare them to play our kind of defense."

That hasn't been lost on Phillips. "Ted's a great coach," Phillips said. "He's the first guy I hired when I took over here. His players play hard all the time, and he demands that of them."

Jets head coach Al Groh has been particularly impressed by the Bills' "D."

"Buffalo's defense is very aggressive ... very physical and has excellent speed," Groh said. "That's an outstanding combination. I think each one of their units ... defensive line, linebackers and secondary are among the upper echelon in the league."

Meanwhile, Phillips' reservations have been answered. "I was worried about our leadership ... and the talent dropoff," Phillips said of the player losses after last season. "I felt we had guys in the secondary who could cover but was concerned whether we had enough push up front (to generate a pass rush). But, obviously we do."

Phillips concluded, "We lost some icons around here the last few years, but so far it's worked out well. We had an awfully good defense last year, and it looks to me like we've taken up where we left off."

Chuck Pollock covers the Bills for the Oleans (N.Y.) Times-Herald.

Material from Pro Football Weekly.
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