OK, so it's not the Packers vs. the Patriots, the game America really wanted. That's OK. Super Bowl XLII promises to be a really, really good game. (Yes, even better than the commercials, I promise.) It may even be historic.

So let's get to a little analysis.

OVERALL:

This is the second meeting between the New England Patriots and New York Giants in the last 6 weeks. In Week 17, the Giants and Pats played a barnburner, which the Pats won 38-35 and finished off their regular season undefeated. The Giants, already in the playoffs, played every starter and damn near pulled out the upset.

It won't be the same the second time around. It'll be even more hard fought.

It's quite simple: Each has a better idea of how the other operates--the schemes, the substitutions, situations on downs, etc.--so let's acknowledge that right away.

PATRIOTS OFFENSE VS. GIANTS DEFENSE:

The Patriots offense is number 1 in everything this year, except for rushing. And even that's improved during the playoffs with Lawrence Maroney putting up two 100-yard+ games. QB Tom Brady has infinite weapons at his disposal in the forms of WRs Randy Moss, Wes Welker, Donte Stallworth and even Jabar Gaffney, plus sure-handed TEs in Benjamin Watson and Kyle Brady. Then there's Mr. X Factor, RB Kevin Faulk, who's been nothing less than stellar in key situations all year long, and especially in the playoffs.

The Pats game plan will likely look to expose the weak middle of the Giants defense, running 3-WR sets, with Faulk or Maroney coming out of the backfield. WR Welker torched the Giants in Week 17 for 11 catches and 122 yards; his speed was too much for the Giants linebacker core. Moss, who has been unproductive in the playoffs, could see more single coverage if the Giants look to slow down Welker, and that could equal big gains or TDs. Look for the Pats to run the ball between the tackles; New York is very fast on the edges.

New York will also look to blitz Tom Brady with his apparently gimpy ankle. (I don't think the injury is as severe as any one thinks. I smell a Belichick ploy.)

GIANTS OFFENSE VS. PATRIOTS DEFENSE:

For the last 7 games or so, QB Eli Manning has been running the Giants offense like his brother runs the Colts offense: with confidence and deadly efficiency. Bolstered by the rotating running back tandem of 270-lb. bulldozer RB Brandon Jacobs and the fast and slippery RB Ahmad Bradshaw, it's opened up the passing game. And tall (6'5") WR Plaxico Burress has shined, especially in the playoffs. TE Kevin Boss has stepped in admirably for the injured Jeremy Shockey, with 4 catches for 50 yards and a score in Week 17.

The Giants will likely look to establish the run and exploit the Pats small cornerbacks in the passing game. Look for the Pats to put two men on Burress. However, if the Giants are successful in the running game, the Pats may have to bring in a safety to help stop the run, which opens up the play action game and that in turn could equal a big day for Burress. But look for the Pats CB Asante Samuel to go wherever Burress goes to combat that. Then there's WR Amani Toomer who has made key 3rd-down catches for conversions in the playoffs. He and Boss will need to take pressure off Burress and get open.

SPECIAL TEAMS

Ah, special teams. This is when most folks run to the fridge to grab a Bud Light before the commercials come on.

Stop. Don't do that. In a game that will likely be tighter than the Vegas line currently suggests (Patriots are 12-pt favorites), punting and kickoffs to determine field position will be key.

Both teams possess players capable of big returns on kickoffs and punts--in fact, the Giants' Domenik Hixon had a 74-yd kick return for a TD in Week 17. The Pats Eric Hobbs is capable of the same.

Punting? Ugh. Well, let's be honest, Pats punter Hanson had few opportunities (just 44 punts) throughout the season thanks to the Pats record-scoring offense. On the other, the aging Jeff Feagles could be a liability given his inconsistent performance during the end of the regular season and in the playoffs. Bad kicks that give either team good field position could be killers.

Then, there are the kickers. And in my humble opinion, this is what this game will be won. The Pats Stephen Gostowski has a consistent, but not outstanding leg and has yet to make a pressure kick in a big game, unlike his counterpart Lawrence Tynes who hit the game-winning 47-yard field goal last week in Green Bay. Of course, Tynes missed 2 much easier field goals prior, and that's probably got coach Tom Coughlin more worried than a long-tailed cat in a roomful of rocking chairs.

COACHES: Bill BELICHECK VS. TOM COUGHLIN

The last time either coach smiled was probably during the Reagan Administration. In fact, their faces are so permanently in a scowl, I'm not even sure either man has any lips to speak of.

Aside from that, Belichick is a master game planner and strategist capable of adapting should that plan meet resistance. He is a strict disciplinarian who doesn't tolerate stupid penalties and shoddy play. It is rare that he will "call a player out"; he just sends them to the bench. (Example: Sending S Rodney Harrison to the bench after an unnecessary personal foul penalty in Week 17.) That, along with his winning game plans, has earned him the respect of his players.

Coughlin, on the other hand, is the league's ultimate no-frills, STFU-and-do-it-my-way-or-don't-play coach. He is notorious for his discipline and coaching by attrition style, and his first seasons with the Giants were rocky. Which has me wondering: Are the Giants winning because of Coughlin or in spite of him? I honestly don't know. His coaching decisions are often questionable, and he often seems to choose the wrong time to "call a player out"--like last week when Tynes missed his second field goal. Is that anyway to keep a guy's confidence up?

In short, these two ain't the touchy-feely story of Tony Dungy and Lovie Smith from last year's Super Bowl. And that's just fine by me.

SO LET'S GET TO IT: THE WINNER IS....

New England 24, New York 21

*Depending on your perspective, of course.