For the second time this season, the New England Patriots put their perfect season on the line against the New York Giants in Super Bowl XLII.

In the regular-season finale between the two clubs, a 65-yard touchdown pass from Tom Brady to Randy Moss in the fourth quarter not only set single-season records for TD passes and receptions, but put the Patriots in front of the Giants for good to close out their 16-0 regular season.

The Patriots are heavily favored to be the first team to finish 19-0 when they face the Giants again. Do the Giants have any chance to pull off the biggest upset since a guy named Namath and the AFL champion Jets upended the Baltimore Colts in Super Bowl III?

If you’re a Giants fan, put some stock in that final regular-season game. Other than facing the best team in football with a perfect season on the line, the Giants had virtually nothing to play for with their playoff seed already determined. Yet, they built a 28-16 lead in the third quarter before Brady and the Patriots claimed a 38-35 win.

Don’t look for Brady’s media-hyped injury to be a factor on Sunday. Much has been written about opponents’ success at containing Moss in the playoffs, but disrupting Brady and limiting his effectiveness will be equally critical to the Giants.

That’s a big Super Bowl assignment. Brady has thrived in the big one, going 3-0 with six touchdowns, one interception and a 99.9 passer rating. Among the 13 quarterbacks who have thrown at least 50 Super Bowl passes, only Joe Montana (127.8), Terry Bradshaw (112.8) and Troy Aikman (111.9) have posted higher ratings.

New York’s defensive unit has stepped up in the playoffs, creating more pressure on opposing quarterbacks and forcing turnovers. The Giants secondary hasn’t been a team strength, but it’s picked off five passes in three postseason victories. R.W. McQuarters has three of those interceptions. Corey Webster has a pair.

Whether New York wins or loses Sunday, fans want to see a game with a meaningful second half. The Giants, who have come from behind in all three of their playoff victories, may be just the team to play a title game decided in the final 15 minutes.

Including the postseason, the Giants lead the league with five fourth-quarter comeback victories in 2007. Four of those have come on the road, including New York’s 21-17 victory over Dallas, the NFC’s No. 1 seed, in their divisional playoff matchup. The Patriots, by the way, were tied for second in the league with four come-from-behind wins in the fourth quarter.

Still, New England is the team to beat, and Eli Manning and friends will have to be at their best to stick with the Patriots deep into the second half. It can’t hurt that the Super Bowl is being played nearly 2,500 miles across the country from the Meadowlands.

The Giants come into Sunday’s game with 10 consecutive road wins -- including three in the postseason -- since losing their season opener in Dallas. They finished just 3-5 at home in 2007, the first team to reach the Super Bowl with a losing home record during the regular season.

If they can pull off the upset, the Giants become the first such team to win a Super Bowl. What they would forever be remembered for, though, is ending New England’s perfect season.