Giants General Manager Ernie Accorsi knows football. And it just so happens he believes in the Giants so much that he has postponed his retirement for at least one year -- he had said this year would be his last.

"I think we have a chance to have something on the field," he told the New York Daily News. "You never know what's going to happen, but I think we've laid the foundation of a pretty good team."

This is what Accorsi sees. Eli Manning has big-play threats like wide receiver Plaxico Burress and tight end Jeremy Shockey; each averages more than 15 yards per catch. Tiki Barber averages almost five yards per carry. Yet he doesn't get beaten up around the goal line, because that's when 256-pound fullback Brandon Jacobs (five rushing touchdowns) steps in.

The Giants have speed at defensive end. Michael Strahan is healthy and has 71/2 sacks; the other end, Osi Umenyiora, has eight sacks. Former Redskins linebacker Antonio Pierce (85 tackles, eight passes defended) can move as well. The secondary isn't great, but if the team has any home playoff games, the swirling winds in Giants Stadium will make passing tough anyway.

I hate to say it, but the Giants are for real.

-- Christian Swezey