The Spread- I'm having a difficult timing trying to figure this one out. The spread was the NFC -3.5 if you wanted to play it based on NFC and AFC.  That line made plenty of sense considering you had Aaron Rodgers and Drew Brees in the NFC. Not only did it make sense in that aspect it also made sense in the fact that the NFC teams appear to be better than the AFC teams. You have to wonder what the hell happened since we have determined the two teams? Why did the Patriots open as a 3 point favorite? The Giants devoured the Packers at Lambeau then proceeded to beat the 49ers at Candlestick. Looks like Vegas is begging you take the Giants.

The Quarterbacks- Tom Brady vs Eli Manning. Who is having the better season. I'm not sure you could give an edge in this category. Eli Manning is having an incredible season with the new tools he has. Tom Brady is...Tom Brady. The Edge? Patriots

The Receivers- I'm not going to break it down to tight ends and wide receivers, I'll lump them together considering the way football is being played now. Hakim Nicks, Victor Cruz and Mario Manningham vs Wes Welker, Hernandez and Gronkowski. We have a huge discrepancy here. It isn't even close as Nicks, Cruz and Manningham are much better. The Edge? Giants

The Running Backs- I'm not wasting much time on this one. The Edge? Giants easy

Offensive Line- The reason Eli has been so good this year is because his line has been giving him 5 seconds to find an open receiver. When you have that trio, 5 seconds is an eternity. The Pats line does the job for their passing game, but against superior defensive lines they tend to crumble. The Edge? Giants

Defensive Line- Again not much to debate here. The Edge? Giants.

Linebackers- Another easy one. The Edge? Giants

Defensive backs- Both teams have issues in the defensive backfield when facing a high caliber offense. This one seems like the Giants should have an edge but there is mediocrity on both defenses in this category. The Edge? Giants, only because their defensive line makes their DB's better.

The Coaches- Two great coaches here. I find it fascinating that they are calling for Coughlin's head every year. Hasn't this guy proved himself? I am a huge fan of Belichick. I believe if you give this guy 2 weeks to prepare you are going to be in serious trouble. The Edge? Patriots

The offenses- Two very dangerous offenses and two very contrasting offenses. The Giants are the vertical team and will get yards in big chunks through the air. The Patriots are the dink and dunk team. Their game plan is, get the ball in to their receivers hands 5 yards from the line of scrimmage and look to get yards after the catch. The Giants have a two headed monster at running back and the Pats will have to depend on the law firm. The Edge? Giants.

The Defenses- The Giants depend on their defensive line to get pressure on Brady and force mistakes. The Patriots, I don't believe will try to pressure Eli considering the 49ers didn't have much luck pressuring Eli with a much better defensive line. They will have to give up the yards and hope they can hold in the red zone. The Edge? Giants.

What the Giants need to do to win- If I knew Coughlin would do this, I would be all over the Giants. Unfortunately, I know he won't. The Giants need to drop back and throw the ball down the field and score early and often. Take a page out of the Patriots playbook. If you cut them, pull out the salt. Keep stretching the defense and throw a running play in every 8 plays. Stay vertical throw the ball down the field. The Pats can't double all of those receivers. If the Pats get down by too many scores, they don't have the deep ball ability that the Giants have.

What the Pats need to do to win- No huddle every play and keep the passes short and quick. If you do that long enough it will open up a hitch and go for Hernandez. Keep pressure on the Giants defense by running the no huddle, pretend you're the Oregon Ducks. No matter what a defensive coordinator does, it's hard to game plan defensively when you are always under pressure and can not substitute. Don't turn the ball over and score touchdowns, not field goals.

The Pick- Look up at the first paragraph. "The Spread" than pretty much says it all. They are begging you to take the Giants and I guarantee everyone is. I've heard that the money is coming in strictly on the money line, not the spread and they are playing the Giants. Why wouldn't you? The Giants should be at least a 3.5 point favorite and they are a dog. If you like value, you should be all over the Giants. Take a look at all of the category's above. How many did the Patriots win? How many did the Giants win? It isn't even close. Don't you think the boys in Vegas know this? In the categories the Patriots won, they were slight wins. The categories the Giants won were resounding victories. I'm taking the Patriots for one reason and one reason only: It seems too easy to take the Giants. You read everything above, you make the call as to who you want to take and how much you want to play it for. 

Good Luck and I'll see you next year.