Why to watch:
Ignore the sub-.500 records. The simple truth is this game will impact the playoff race more than any other contest in Week 17.

The NFC's final wild-card berth is on the line, and four 7-8 teams are still in the hunt for it. For the Cowboys, the formula is simple: If they win, they're in. And, should Detroit lose earlier Sunday at Minnesota, Dallas would make the playoffs as the conference's fifth seed -- as opposed to the sixth and final seed. Either way, the 'Boys would have to open the postseason on the road.

For the Giants to reach the playoffs, they need to win this one and have the Packers lose at home to the Cardinals. The other possibility for New York involves the G-Men making a 56-point differential on the Pack in Week 17 -- in, other words, it's a possibility that isn't really possible.

So, expect this one to have a playoff-like intensity as both teams try to extend their seasons and prevent their rivals from doing the same. Despite not scoring an offensive touchdown, the Giants won the first meeting 13-10 on Monday Night Football in mid-October.

The Cowboys, who have dropped two straight, will be trying to rebound from one of their most disappointing defeats of the decade, a 31-24 loss to the lowly Saints on Christmas Eve. The Giants also are in a slump, having lost two in a row -- their first two December losses under coach Jim Fassel.

As sad it may be, an 8-8 team is going to reach the playoffs -- and it's possible two could go. You can bet the Packers and Panthers will be watching this game -- even though Carolina will be rooting for the most unlikely of outcomes: a tie.

Who to watch:
Giants RB Tiki Barber beat the Cowboys almost single-handedly in the first meeting, returning a punt 85 yards for New York's lone touchdown and catching five passes for 73 yards. Giants QB Kerry Collins is averaging 289.9 passing per game over the last five weeks. Giants WR Amani Toomer leads the team with 77 catches for 1,148 yards and six TDs, so you can bet the Cowboys will put CB Deion Sanders on him.

Giants rookie RB Joe Montgomery, who's battling a ribs injury, will need to provide some type of ground game against a Dallas defense that ranks No. 7 against the run. The kid from Ohio State is averaging only 3.0 yards per carry. Giants WR Ike Hilliard needs 41 yards for the first 1,000-yard season of his three-year career.

	INJURY REPORT
	Giants: OUT: TE Dan Campbell (hamstring); CB Jason Sehorn (leg). DOUBTFUL: CB Phillippi Sparks (groin). QUESTIONABLE: TE Pete Mitchell (ankle); RB Joe Montgomery (ribs); C Brian Williams (knee). Cowboys: OUT: CB Kevin Mathis (knee). QUESTIONABLE: WR Ernie Mills (quadricep); CB Kevin Smith (hamstring). PROBABLE: G Larry Allen (knee); RB Ryan Neufeld (ankle).

Giants LB Jessie Armstead (8½ sacks) and DEs Michael Strahan (six) and Cedric Jones (seven) will try to put some pressure on Aikman.

Cowboys RB Emmitt Smith, who has had a terrific season with 1,275 rushing yards and 11 TDs, had one of his worst days of the year in the first meeting with the Giants by gaining just 26 yards on 22 carries. Cowboys QB Troy Aikman has thrown four interceptions in his last two games after going six weeks without a pick.

Cowboys WR Raghib Ismail has topped the 1,000-yard mark and scored five TDs. Cowboys TE David LaFleur has become Aikman's favorite target in the red zone, catching a team-high seven TD passes. Cowboys WR Jason Tucker came out of nowhere to catch seven passes for 128 yards last week.

The Cowboys were without CBs Kevin Smith and Kevin Mathis last week, so watch the performance of the Dallas secondary. After all, these guys allowed an unknown like Jake Delhomme to throw for 278 yards and two TDs.

And finally, keep an eye on Cowboys owner Jerry Jones, who was down on the sideline for the game in New Orleans and called a meeting of several players earlier this week as he makes a last-ditch attempt to get his team into the playoffs.

Giants' numbers to know:
Since taking over as the starting quarterback, Collins has helped the Giants put up at least 328 yards of total offense in each of the last five games. The Cowboys have allowed 332.5 yards per game in their last two.

Cowboys' numbers to know:
Dallas ranks second in the NFC with a turnover differential of plus-nine (32 takeaways and just 23 giveaways). The Giants are minus-7 and have given up the ball 31 times. If the Cowboys can force a few turnovers, they should be able to win their seventh home game in eight tries.

What it means:
For these two teams, this one means everything. For the Cowboys, a victory will produce their eighth playoff appearance of the 1990s.