PHILADELPHIA, APRIL 22 -- Mikko Makela's power-play goal with three seconds left, after the Philadelphia Flyers were caught with too many men on the ice, carried the New York Islanders to a dramatic 2-1 victory tonight.

The sellout crowd of 17,222 was counting down the seconds toward overtime while the Islanders passed the puck around the Philadelphia zone. Finally Makela was freed in the right-wing circle and moved in several strides before hitting the far corner.

"I was waiting for him to shoot, because he has a great shot and that's his natural position {right wing}," said New York Coach Terry Simpson. "I had looked at the clock a few seconds before, but I didn't really know how much time was left."

The result sent the teams to Nassau Coliseum tied at one apiece for Friday's third game of the Patrick Division final, and Simpson said, "We fully understand the situation. We went home, 1-1, with Washington and lost two in a row. I hope that doesn't happen again, but we know home ice is not a great advantage, really."

The Flyers had a 41-26 shooting margin tonight but, like the Capitals in that remarkable first-round series, they found New York goalie Kelly Hrudey a tough man to beat.

It was a weird game, with neither team scoring until the third period. All three goals came on power plays, although only three minor penalties were whistled against each team by referee Bob Myers during the unusually mild contest.

The first two periods resembled all those extra sessions of Saturday night, when there were many scoring chances, no goals and hardly a penalty. Then the Flyers broke through after 45 minutes 53 seconds.

New York's Gerald Diduck was in the penalty box for cross checking when Doug Crossman gathered in a rebound of a Pelle Eklund shot near the left post and netted a backhander while Hrudey lay on the ice.

At that point, the Flyers were dominating the play and displaying remarkable discipline, having received a mere one minor penalty, to Brian Propp for tripping late in the second period.

Philadelphia's discipline never broke down. Instead, the Flyers twice were victims of circumstances and in each case they paid a high price.

Less than two minutes after Crossman opened the scoring, goaltender Ron Hextall was penalized for high-sticking Pat LaFontaine. With a record 104 regular-season penalty minutes and seven more in the opening playoff round, Hextall is no innocent, but in this case the foul seemed accidental.

"I didn't even see him come through," Hextall said. "The guy was coming through my territory, probably trying to shake me up, and I was twisting my body to get back in position and hit him."

It took the Islanders only nine seconds to score on the power play. LaFontaine controlled the faceoff and also made the pass that set up Denis Potvin for a drive from the left point that slipped between Hextall's legs.

Potvin was making his first appearance in 10 days, since Game 4 of the Washington series. He strained muscles in his lower back trying to check Bob Gould in Game 3, played in agony the next night and had been resting ever since.

"I was aiming for the middle of the net and I put it there," Potvin said. "I know where I'm aiming. I've shot 5,000 pucks through there. To score a goal and win the game capsulizes everything you want to happen the first night out."

The penalty for too many men finished off a period in which the Flyers had a 17-6 margin in shots and had everything happen they might prefer to forget. Only 48 seconds remained before overtime when Peter Zezel counted noses on the ice, tried to sneak back to the bench and was caught.

"I was 10 feet away, but I didn't make it," Zezel said.

"It was a miscommunication," said Lindsay Carson, who came off on a line change and found two teammates replacing him. "I was on for the faceoff and I came for a change and that was where the mixup was.

"I came off and two guys were going on, one out one end and one out the other end. It was pretty obvious there were seven guys out there. You can't excuse that in playoff hockey. Everybody's responsible on the bench, not only the guys who are up.

"But at least we had guys who wanted to be out there with 48 seconds left. A lot of teams have guys who don't want any part of things then."

It appeared that the Islanders never would beat the buzzer with a power-play shot, but they kept the puck in the Flyers' end until Makela broke free and hit the net.

"I challenged him and it was a perfect shot, just inside the post," Hextall said. "It had to be perfect or I would have gotten it. It was disheartening, to end like that."

But at least it didn't happen in the fourth overtime.

Nordiques 2, Canadiens 1:

In Montreal, Michel Goulet and Basil McRae scored 17 seconds apart in the third period as Quebec took a 2-0 series lead over the defending Stanley Cup champions in their Adams Division final series.