"Any time you have a team that's 18-0, stop and think about that," New York Giants coach Tom Coughlin said last night. "In this league? That's just an incredible accomplishment for them."

But that's why the Giants' 17-14 victory in Super Bowl XLII was such an incredible accomplishment for them, maybe the second-biggest upset in Super Bowl history, behind the Jets' victory over the Baltimore Colts in Super Bowl III.

The Giants beat the unbeaten. Their defense suffocated the highest-scoring offense in NFL history. Quarterback Eli Manning, who led the league in turnovers this season with 27, led the team on a dramatic game-winning drive and was named most valuable player.

Manning proved he could do it. Sounds familiar. Big brother Peyton, who once couldn't win the big game, was named Super Bowl MVP just last year after leading Indianapolis over Chicago.

"The Patriots have had an unbelievable year," said Peyton Manning, who has had more epic battles with them than his brother has. "I can't tell you how good of a football team they are. For the Giants to have beaten them in this game tonight — and in these surroundings — it is going to go down as one of the greatest games of all time."

I didn't give the Giants much of a chance. Few did. To be honest, I didn't think they might actually win until Plaxico Burress caught that touchdown pass with 35 seconds left, and I didn't accept that they had pulled off the upset until Tom Brady's last desperate pass fell to the turf incomplete.

Give the Giants credit. They came out confident and played like they had nothing to lose. Their fearsome pass rush absolutely smothered Brady and never let the Patriots' offense get into rhythm. In the end, they made the plays; the Patriots didn't.

But as well as the Giants played, the Patriots were one play from winning, one play from perfection, one play from their fourth title in seven years. It's such a fine, cruel line in the NFL.

The Patriots became the first NFL team to go 18-0 but couldn't complete their quest. They will look back forever on this missed opportunity and all the missed opportunities that led to it.

"Our team is extremely disappointed," Brady said. "I am sure it will be tough to swallow."

We could go back to the first three quarters—two failures to recover New York fumbles, coach Bill Belichick going for it instead of attempting a field goal on fourth-and-13 at the New York 31 — but all we need is the Giants' final drive:

Fourth-and-one at the New York 37. Stuff the Giants, and the Patriots win. Brandon Jacobs powers up the middle for two yards, just enough for a first down.

Second-and-five at the New York 44. Manning floats a ball at cornerback Asante Samuel down the right sideline. If Samuel catches the ball and lands in bounds, the Patriots win. He lets an interception slip through his fingers.

Third-and-five at the New York 44. Manning is surrounded. No. 97 has ahold of his jersey. If Manning takes a sack, it's fourth-and-whatever, and the Giants are on the ropes. But somehow he escapes, runs to his right and heaves the ball down the field. Safety Rodney Harrison and wide receiver David Tyree have a jump ball. If Harrison gets it, game over. If Tyree drops it, again, it's fourth down and the Giants are on the ropes. Tyree catches it and somehow holds on by trapping it against his helmet.

Third-and-11 at the New England 25. If Manning fails to complete the pass, he's down to one last shot. He finds Steve Smith for 12 yards, just enough for a first down.

"You have to give them a lot of credit," Harrison said. "We had our opportunities and didn't capitalize."

Just goes to show you—and me.