WINLESS QUARTERBACK: Manning starving for win

The last
game of the NFL's regular season lacks a dramatic theme, but it is
meaningful for New York Giants quarterback Eli Manning. It's the last
chance for the overall No. 1 draft pick to win his first game.

Manning is 0-6 as a starter for the Giants, who were 5-2 before hitting an eight-game losing skid.

The Giants opened as 3-point favorites over the Dallas Cowboys, but the
line has dropped to 2 1/2 for tonight's game in New York.

The season has been a lost cause for Giants coach Tom Coughlin and
Cowboys coach Bill Parcells. But instead of playing prospects, Parcells
is sticking with 41-year-old quarterback Vinny Testaverde in an attempt
to improve on a 6-9 record.

"Even though both teams are out of the playoffs, both coaches are old
school and they will play to win," said The Gold Sheet editor Chuck
Sippl, who is siding with the underdog.

Manning has not been the impact player that rookie Julius Jones has
been for Dallas. After missing the first half of the season with a
shoulder injury, Jones has 670 yards rushing, and Sippl said he expects
the Cowboys to ride him to a win.

With only a few teams in must-win situations today, Sippl said, "If you
don't have solid, substantial reasons for taking a team that might not
be using all its key players, it might be best to avoid the game."

Sippl (goldsheet.com) analyzes the rest of the Week 17 lineup:

• San Francisco at New England (-14):
The 49ers have five starters out on defense, and quarterback Ken Dorsey
has a sore finger and might not start. The Patriots have locked up the
AFC's No. 2 playoff seed. Even if they aren't at full strength, they
have more depth and pride and that gives them the edge.

• Pittsburgh at Buffalo (-9):
This number is so big, it's tough. I think the Bills will win. They
have six straight wins and covers. Tommy Maddox will start at QB for
the Steelers, but he's a veteran so it's not a big dropoff. Pittsburgh
has a 13-game winning streak and home-field advantage through the AFC
playoffs.

• Miami at Baltimore (-11):
I like the Ravens, who are 9-3-2 as home favorites since last season
and have an outside shot at the playoffs. Sage Rosenfels starts at QB
for a Dolphins team that has trouble running the ball.

• Minnesota (-4) at Washington:
I don't think this is a game the Vikings, with their weak defense, will
win going away. The Redskins are banged up and running back Clinton
Portis is out. The best way to look at it is under the total (41).

• Cincinnati (-2 1/2) at Philadelphia:
Bengals quarterback Carson Palmer is going to sit out, making Jon Kitna
the starter. The Eagles have allowed the fewest points (222) in the
league. I can't lay the points with Cincinnati.

• Green Bay at Chicago (-3):
One of Bears coach Lovie Smith's goals is to restore balance to this
rivalry. Packers coach Mike Sherman gave his players four days off
after clinching the NFC North on Christmas Eve. I side with Chicago.
There's no need for Green Bay to play its starters much and do anything
rash.

• New Orleans at Carolina (-7 1/2):
The winner stays alive in the playoff hunt. I'm generally not a big fan
of laying points with the Panthers, but I prefer Carolina, which is
playing with more grit and heart than the Saints. The Panthers' Jake
Delhomme is the hotter QB.

• Detroit (-2 1/2) at Tennessee:
The Lions are healthier, and Kevin Jones, with 1,061 yards rushing, is
giving them more of a ground game. The Titans are so beat up. They are
very willing, but I don't know if they are able anymore. Tennessee is
4-11 against the spread.

• N.Y. Jets (-3) at St. Louis:
I prefer the Jets because of their defense, running game and better
coaching. The Jets are plus-14 in turnovers and the Rams are minus-21.
St. Louis quarterback Marc Bulger rarely loses in the dome. New York
can clinch a playoff spot with a win.

• Cleveland at Houston (-10):
The Texans are committed to avoiding a losing season and they can
finish 8-8. The Browns have covered only one game on the road. Domanick
Davis rushed for 150 yards last week in a victory at Jacksonville, and
he helps make Houston tough to beat at home.

• Tampa Bay at Arizona (-3):
I lean slightly to the Cardinals because quarterback Josh McCown is
playing so well and receivers Anquan Boldin and Larry Fitzgerald are
finally getting going. Arizona has been solid at home, covering nine of
12. It could be Chris Simms at QB for the Buccaneers.

• Atlanta at Seattle (-5 1/2):
This is going to depend a lot on what the Falcons do with QB Michael
Vick. I don't expect him to play much. There is another 'if' factor in
this game. If the Jets win earlier in the day, the Seahawks could
already be division champs.

• Indianapolis at Denver (-8 1/2):
I prefer the Broncos for sure. Colts QB Peyton Manning is only going to
play a little bit, and running back Edgerrin James and some other
starters will see limited action. This could be a must-win for Denver,
and these teams could face each other next week in the playoffs.

• Jacksonville at Oakland (-2):
The Raiders have trouble running the ball, but they are passing it
better with Kerry Collins at QB. Despite the Jaguars' terrible
performance last week, they are a scrappy, well-coached team and I
still prefer them. But I wouldn't be stepping up to the counter and
taking out my money clip to bet this game.