Phil Simms rallied from three first-half interceptions by throwing two touchdown passes in the final 7 1/2 minutes of the game today that overcame the Kansas City Chiefs, 28-27, and kept the New York Giants (8-5) tied for the NFC East lead with Washington and Dallas.

Simms set Giants' season records with 243 completions, 451 passes thrown and 3,490 yards.

The Chiefs (5-8) lost their fourth straight despite three touchdown passes by Bill Kenney.

Simms, finding Zeke Mowatt five times for 96 yards, led New York on scoring drives of 90 and 80 yards to overcome a 27-14 deficit.

It took five plays for the 90-yard advance, the last a 22-yard pass to Bobby Johnson with 7:30 remaining. On the Giants' next possession, Simms went to Mowatt with a three-yard touchdown pass. For the day, the tight end had seven catches for 126 yards as Simms completed 24 of 41 for 343 yards.

"I knew we'd have things open, it was just a question of me making the plays," Simms said. "In the first half, I just couldn't seem to throw the ball the way I wanted, I don't know why. I was making good decisions, going to right places, I just couldn't get the ball in there."

Giants Coach Bill Parcells was upset some of the crowd of 74,383 left after Kansas City took its 13-point lead.

"Everybody gave up on us -- people in the stands, everybody. But I got 49 guys who wouldn't quit," Parcells said. "It was our finest hour, a great comeback. It took everybody to do it. We did it."

Following Simms' two touchdown passes, the Chiefs had one last chance. But running back Theotis Brown fumbled after catching a pass at his 47 and cornerback Mark Haynes recovered.

Kansas City also could look back at a missed opportunity late in the first quarter after Kenney hit Carlos Carson on a 56-yard pass play to the one. The Giants held on three downs, then holder Jim Arnold dropped the snap on a would-be field goal by Nick Lowery and was tackled by Lawrence Taylor.

With the score 7-7, Simms threw a pass that Kevin Ross picked off and returned 41 yards, setting up Lowery's 41-yard field goal with 47 seconds left in the half. Two plays later, defensive end Art Still tipped a pass from Simms and Albert Lewis grabbed it to run 26 yards to the Giants' eight. Kenney passed to Willie Scott to make it 17-7.

"We played a lot of downs," Chiefs cornerback Lewis said of the Giants' closing charge. "They were putting it up there the whole second half. It's tough, we got tired."