But the similarities go beyond that. Each team is playing this game for the right to earn the top seed in the NFC playoffs. It is, in essence, a regular-season championship game. And before they even meet on the field, both teams will be watching the same game to glean a clearer picture of their playoff fate.

If the Falcons beat the Vikings, the Giants would be guaranteed a bye in the first round. If the Vikings beat the Falcons and the Bucs lose to the Chargers, the Panthers would clinch the NFC South title.

At least the two teams won't be fighting over the remote.

"It's probably harder because you are beating heads against a similar philosophy," Panthers coach John Fox - the Giants' former defensive coordinator - said of the matchup. "I've known Tom Coughlin for a long time. I have the utmost respect for him, the Giants organization I have the utmost respect for, and I understand how they think, so I think it makes it harder."

But with squads so similar in many ways, what could separate them?

According to Antonio Pierce, one minute.

The Giants' middle linebacker said this past week that he wants the Giants to give 61 minutes of solid Football. Given that there are only 60 minutes in a regulation game, was he expecting overtime? A quick overtime at that?

"I ain't thinking overtime," he said. "I'm thinking just play a little bit longer and a little bit harder. A little extra."

Playing 61 minutes is the chronological version of giving 110 percent. So how does Pierce expect the Giants to squeeze that extra minute out of the game?

"You can do it a lot of ways," he said. "You can do it before the whistle. Anticipate plays. Focus. Have a -- off mind. You get out there to play, you play as hard as you can and you just hit everything that's moving."

The Giants have lost back-to-back games for the first time since the start of the 2007 season, and they haven't scored a meaningful touchdown in two weeks. But in some ways, they are right back in their comfort zone.

They no longer are the darlings of the NFL, the undisputed best team in the league. People who had penciled them into the Super Bowl two weeks ago suddenly are glad they didn't use ink.

And so, too, are the Giants, who have shown they perform much better when not pulling a fully loaded bandwagon behind them.

"We're 11-3," center Shaun O'Hara said. "You guys may think we're the worst 11-3 in the NFL, but we happen to think otherwise."

That's right, the us-against-the-world mentality is back for the Giants. Even Pierce challenged reporters to step forward and say they had, at the beginning of the year, predicted that the Giants would win at least 11 games and the NFC East crown. No one could.

"That tells you right there what kind of spot we are in," Pierce said of the accomplished goals of the season.

As for shaking off the last two losses, Pierce said it won't be difficult.

"One thing you'll see from the Giants this Sunday is a group of guys that are going to have fun and be fired up and enjoying Football," he said. "We'll let the chips fall where they fall and hopefully they fall on the blue side."

Even if it takes a little longer than 60 minutes of play.

Panthers AT Giants,

8:15 p.m.

TV: Ch. 4

Radio: WFAN (660)

ABOUT THE Panthers

Record: 11-3.

Coach: John Fox, seventh season (62-48).

Last week: Beat the Broncos, 30-10.

The skinny: Would you believe that the Panthers are 11-3, the hottest team in the NFL, and with two weeks remaining in the season they haven't even clinched a playoff spot? It's true. According to defensive end Julius Peppers, that makes the Panthers hungry. They might be in the postseason by the time they kick off against the Giants. Jake Delhomme had Tommy John surgery last year and has come back feeling better than ever, he said, even if his stats are somewhat middle of the road (14 TDs and 12 INTs with a .589 completion percentage). That's OK because the Panthers were born to run with DeAngelo Williams and Jonathan Stewart in their backfield. Peppers is a dangerous pass rusher with 12.5 sacks and linebacker Jon Beason leads the team in tackles and has three interceptions.

MEET THE ENEMY

Steve Smith, WR

He's known almost as much for his attitude as his stats. Smith has 70 receptions for 1,240 yards and six touchdowns this season, which started with a two-game suspension after a training camp fight with cornerback Ken Lucas. How does John Fox balance Smith's intensity when it can border on disruptive?

"I don't want to contain it too much because I think that is what makes him tick and what makes him a great player," Fox said. "He is very, very, very competitive."

Fox said his job as a coach isn't just to babysit Smith. "You have a lot of different personalities, but I am the gatekeeper and this is what our expectations are and everybody lives with that and Steve is no different," he said. "He made a mistake early in the season and he has done one heck of a job ever since."

INJURY REPORT

Giants - Out: LB Gerris Wilkinson (knee). Questionable: WR Domenik Hixon (ankle/foot), RB Brandon Jacobs (knee), WR Sinorice Moss (calf), DT Fred Robbins (shoulder). Probable: RB Ahmad Bradshaw (neck), OT Kareem McKenzie (back), S Kenny Phillips (concussion), G Rich Seubert (illness), DE Justin Tuck (lower leg), RB Derrick Ward (ankle).

Panthers - Out: WR Kenneth Moore (hamstring), G Keydrick Vincent (groin).

Doubtful: DE Hilee Taylor (calf); Questionable: DT Gary Gibson (hand), DT Maake Kemoeatu (ankle). Probable: LB Jon Beason (illness).