After a second straight loss and a second straight week of offensive futility, the Giants (11-3) still have a handle on the top seed in the upcoming NFC playoffs. But with two games left against the Panthers (11-3) and Vikings (9-5) that will determine where and when the Giants get to play those postseason contests, they've picked a very bad time to slump.

"I don't know that the desperation word is something that we've used in our situation yet," Tom Coughlin said yesterday, a day after a 20-8 loss in Dallas, "but obviously, we're running out of games here."

Truth be told, the last thing the Giants need is more games. What they need is one fewer, as in a bye for the first week of January. If they can beat the Panthers at Giants Stadium on Sunday night, they'll have that weekend to relax and recover from the bruises that pile up over 13 straight weeks of life in the NFL. That would give Justin Tuck a chance to recover, Brandon Jacobs a chance to heal and the entire Giants roster a chance to exhale for the first time since the end of September.

The Giants could have that bye before they take the field Sunday. If the Vikings lose to the Falcons in the afternoon, the Giants' game against the Panthers merely will settle who gets the No. 1 and 2 seeds. But if the Vikings win and the Giants lose, all of a sudden, the final game of the year - in Minnesota - will be for the No. 2 seed and a chance to rest up.

Seriously, two weeks ago, who would have thought the Giants wouldn't have everything locked up before Dec. 28?

Certainly not the Giants.

Then again, the Giants weren't exactly strolling through the remainder of their schedule last year. In Week 15 of 2007, they lost a miserable game to the Redskins. They came back the following week to clinch a playoff spot with a win over the Bills, played a valiant game in the finale against the Patriots, and the rest is well-documented.

It also will be revisited.

"We certainly will make the team aware of the circumstances one year ago following the Washington game," Coughlin said. "Hopefully, we can gain some strength and confidence from that. If we can draw some positives from that experience, then so be it.

"We can use it."

Especially after Sunday night's dismal offensive performance. Eli Manning was flattened eight times, tying the most sacks in his career, and the Giants managed only 3.6 yards per play, their lowest average of the year. It was the first time they were held without an offensive touchdown since the playoff loss to the Panthers in January 2007. Their 22 points in the last two games represent their lowest combined total since late in 2005, when they had 13 points in losses to the Eagles and Redskins.

"I don't worry about our confidence," Manning said. "We've been through a bad stretch before and we know how to come out of it. We know we can bounce back from it and get back to playing at a high level."

More than anything, Manning lamented the missed opportunities against the Cowboys. The ones that stuck out were the deep pass down the sideline to Domenik Hixon in which he was able to get only one hand up for the ball while jostling with Terence Newman. Coughlin also noted the potential on the screen to Mario Manningham that was stopped for a loss of a yard.

"I got more upset because I thought we had some opportunities," Manning said. "When there are plays there to be made, we have to step up to make those plays. That's when I get upset."

But not panicked. And not desperate. Because even now, there still are opportunities ahead.

RUNNING AGROUND

The Giants were averaging 172.7 yards on the ground in their first 10 games of the season after rushing for 207 yards against Baltimore on Nov. 16. But with Brandon Jacobs either slowed or sidelined by a knee injury, the running game has suffered in the last four games:

DATE OPP. RUSH YDS.

Nov. 23 at Arizona 87

Nov. 30 at Washington 108

Dec. 7 Philadelphia 88

Dec. 14 at Dallas 72

Four-game average: 88.8 yards

Sunday

Panthers at Giants

8:15 p.m.

TV: Ch. 4

Radio: WFAN (660)