"The week off comes after the last game," he said yesterday, reminding everyone that there are 16 games in the regular season.

So even though the Giants won't play a meaningful game until Jan. 10 or 11, when they will face someone - maybe the very same Vikings - in an NFC divisional playoff game at Giants Stadium, anyone who thought the regular season was over just because they clinched the NFC's top seed and home-field advantage Sunday is wrong.

"I disagree with the idea that there is nothing to be gained," Coughlin said. "There's a lot to be gained. If you believe, as we do, you have to be playing your best Football at this time of year, you certainly do have some things to build on, particularly when you're not going to play for a couple of weeks."

There will, of course, be some exceptions. Players who have been nursing injuries might be given some mercy. Coughlin said, as he has in previous weeks, that a decision on Brandon Jacobs will not be made without consultation of the "medical people."

Others - such as Justin Tuck, Domenik Hixon and Fred Robbins - who have myriad dings and dents might be on a case-by-case basis. Aaron Ross, who suffered a concussion Sunday night, likely will be given a pass.

"Our basic philosophy is we want to win every game, and that's where our mentality should be," Coughlin said. "But we'll be smart about any advice we get from the medical people."

After their early bye week, the Giants are heading into a 13th straight week of playing through one of the most arduous schedules in NFL history. The Vikings will be an unprecedented 10th straight opponent with a winning record.

Coughlin said he had yet to cement a plan for approaching the Vikings game, but he gave every indication that Sunday's 34-28 overtime win over the Panthers will not lead to the equivalent of a preseason game in Minnesota. That may come as a shock to the players who, after Sunday night's game, already were thinking about the benefits of time off.

"The first-round bye gives us an opportunity to get some guys rested and get some guys in the training room and back to 100 percent," Tuck said. "That's huge for us to be able to make this run."

Antonio Pierce added that the bye week will "give guys that rest they need to get over their injuries so we can be ready for that divisional playoff game."

Regarding going all-out to win a relatively meaningless regular-season finale, one need only look back to last December to see what that kind of momentum can generate.

The Giants, who already had locked up their place in the playoffs, could have rested some players and been refreshed heading into the postseason. Instead, they fought the undefeated Patriots toe-to-toe in what must be one of the most significant meaningless games in NFL history.

Many believe that loss catapulted the Giants into their playoff run, allowing them to believe for perhaps the first time that they could play with and possibly beat any team in the league.

Things are a little different this time around. First of all, there's a bye, so whatever momentum comes from Sunday's game against the Vikings will have to linger for two weeks. Secondly, the Giants are essentially this year's version of the Patriots; they already know they can beat anyone in the league.

Then there are the risks, both physical and otherwise.

Is it wise to dangle Eli Manning in front of Jared Allen any longer than necessary? Sorry, David Carr, but probably not.

There's also the chance that the Giants could go in and play their hardest with all of their starters ... and lose. That would send the Giants into the playoffs minus the euphoria they still feel from Sunday's win.

"A game like [Sunday's] gives us a lot of momentum going forward, a lot of momentum," said Jacobs, who scored three touchdowns and helped the Giants rush for 301 yards. "To win against a good team like this, I really think it brought the beast out in everybody, and I think that beast is going to be here for another month and a half."

Sunday

Giants at

Minnesota

1 p.m.

TV: Ch. 5

Radio: WFAN

(660)