TAMPA, JAN. 21 -- When the Giants won Super Bowl XXI four years ago, then-New York mayor Ed Koch was asked when the tickertape parade would begin. Koch said it wouldn't be beginning soon, adding, "Let Moonachie {N.J.} throw them a parade."

Koch and New York Gov. Mario Cuomo made no secret of their displeasure that the Giants had moved to East Rutherford, N.J., and Cuomo often has boasted that the Buffalo Bills are New York's only team.

That changed Sunday when the Bills and Giants advanced to Super Bowl XXV, and Cuomo for one said he sees it as an all-New York championship game.

"You can't lose," Cuomo said. "It's two born-in-New York teams. Either way, New York is a very big winner."

He seemed to have forgiven the Giants, saying, "They thought enough of their roots never to give up their name."

Cuomo said he hadn't decided for whom to root. "I've been invited by the Buffalo Bills to go to the game," he said. "So far the Giants haven't invited me. I'm not sure that'll affect my judgment but it might." Out and About

The Giants arrived at about 2:30 this morning, and today while coaches began putting together a game plan, players had the day off. Lawrence Taylor played golf and Jeff Hostetler was treated for his sprained knee. He had slight swelling but no trouble walking and said he didn't expect to miss a practice.

Meanwhile, the Bills arrived at 8 tonight after spending the day in Buffalo. . . .

Bills quarterback Jim Kelly and Giants defensive end Leonard Marshall were named NFL players of the week. Kelly completed 17 of 23 passes for 300 yards and two touchdowns against the Raiders. Marshall had two sacks and forced a fumble -- on the hit on Joe Montana -- against the 49ers. Of Watersheds and Rivers

Bills Coach Marv Levy on the emotions he felt in winning the AFC championship: "It's hard to describe emotion. Naturally, it's one of great elation and the feeling that you've been part of a group of people who've worked very hard for a long period of time and at a watershed moment have been able to pull together, play together so well. I also knew before the game that if we won, we have to immediately begin to make our preparation for next weekend. So don't get too high, enjoy it, love the people who made the trip with you. But realize that our players have one more river to cross, and this time it is one more river." . . .

Several Bills have pointed to a Week 2 loss in Miami, 30-7, as the game that turned around their season. "We felt we had the talent," linebacker Cornelius Bennett said. "So what we did is we came in and had a players-only meeting and we regrouped. It was good that we got our butts kicked the way we did because it made us put our foot in our mouth. We were talking and not playing. That made us shut up talking and go out and play."

Former NFL commissioner Pete Rozelle will toss the coin before Sunday's 6:18 kickoff. Him Again?

That supermarket tabloid, the Sun, reported Elvis Presley will be part of the halftime festivities. NFL officials didn't immediately deny it, but league spokesman Rick Odioso said, "I don't think he's part of the announced program."

Barbara Casey of the Super Bowl Task Force said, "I'll be there with my blue suede shoes on."