The Giants want to win their final game of the regular season on Saturday night, and the fact that it is against the undefeated New England Patriots merely enhances that determination.

That, at least, is how head coach Tom Coughlin sees things, and while he won't come out definitively (he never does) his statements are clear and precise -- the Giants, already in the playoffs as the NFC's first wild-card entrant, would like to continue to win games.

"That's what we always try to do," Coughlin said. "The objective for our team in Week 17 is no different than when we started the season, or if this was Week 3 or Week 5. Our expectation is to try to improve every facet of our game."

That's boilerplate stuff, coach.

"It will be no different this week," he continued, "but having said that, we acknowledge the fact that this is an exceptional Patriots team that we are playing. They are 15-0, they are No. 1 in the league on offense, No. 4 on defense. They are very well coached, a very good team and obviously being 15-0, they have a challenge, too. We are excited about the challenge they present and we look forward to it."

But he held back just a small amount of total commitment. "I think we have made it clear, that the best interests of our team will be focused on always, but we are going to prepare to play as hard as we can."

There are at least two ways to approach this game. With the playoffs looming the next weekend -- and because the Giants are a wild-card team they get no bye opportunity -- it might be prudent to rest the sore, tired starters and give them, in effect, a "bye" opportunity for the small nicks and bruises to heal.

On the other hand, professional athletes pride themselves on trying to win each game they play, and in this case, the temptation of denying the Patriots the miraculous undefeated season might prove to be too enticing to pass up.

"We have an obligation to ourselves," says veteran center Shaun O'Hara. "We need to be in the best shape we can reach in order to play well in the playoffs. But this is a matter of pride. It is a game that counts. And the history that goes along with it (the undefeated season) is something you must address."

Coughlin's approach appears to be this -- he will start the regulars and play them as long as there is a chance to win. Should the Patriots begin to pull away, that would be the time to send in younger players and finally rest the vets.

SERIES HISTORY
Eighth meeting. Patriots lead series, 4-3. New England has won the last three games (1996, 1999, 2003). The last meeting, a 17-6 Patriots victory in Foxboro, was the final season prior to the arrival of Tom Coughlin as head coach, and the game was decided early when RB Tiki Barber fumbled and lost the ball deep in Giants territory.

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