EAST RUTHERFORD, N.J. — The New York Giants (3-0) are off to their best start since 2000, thanks in large part to a little tiptoeing in overtime by Amani Toomer and the sure leg of John Carney.

Carney kicked a 22-yard field goal with 8:39 left in the extra session after Toomer danced the sideline on a 31-yard reception, and the Super Bowl champions overcame a strong effort by the winless Cincinnati Bengals for a 26-23 victory yesterday.

"My message today was ... it ended up being really the power of the will," coach Tom Coughlin said. "It wasn't our best game, by any means, but we hung in there, we kept battling and scrapping, and in what was not our best game, we found a way to win against a good football team."

The play that set up Carney's fourth field goal was the long pass from Eli Manning to Toomer down the left sideline on a third-and-10 from the Bengals 38.

It was difficult to tell whether Toomer got both feet in bounds. The Giants hustled to the line of scrimmage and handed the ball to Derrick Ward for a 3-yard run to the Bengals 4, precluding a video review.

"I couldn't tell," Toomer said when asked if he was in bounds. "I just got as many feet down as I could."

Cincinnati (0-3) wanted referee Jeff Triplette to review the play. He could not do it in overtime unless asked by the replay official.

"I don't know if that was a completion or not," said Bengals receiver T.J. Houshmandzadeh. "But yeah, man, you have to review that. It's too close."

NFL spokesman Greg Aiello said the replay official looked at the play and ruled it legal.

The Bengals got a 21-yard field goal from Shayne Graham on the final play of regulation.

BRONCOS 34, SAINTS 32

DENVER — No gutsy 2-point call this week. Just a gut-wrenching close call.

Martin Gramatica's 43-yard field goal try with 1:55 remaining was wide right, and Denver escaped. They improved to 3-0 for the first time in five years despite allowing Drew Brees to complete 39 of 48 passes for 421 yards and a touchdown, and Reggie Bush to pile up 178 all-purpose yards and two TDs for New Orleans (1-2).

Denver's Jay Cutler completed 21 of 34 passes for 262 yards and two TDs with one interception.

EAGLES 15, STEELERS 6

PHILADELPHIA — Brian Westbrook limped off the field with an ankle injury in the first half. Donovan McNabb was shaken up after a sack and missed part of the third quarter. With their best player sidelined and star quarterback hurting, Philadelphia (2-1) did it with defense.

A swarming D had nine sacks, forced a safety and got three turnovers against Pittsburgh (2-1).

Juqua Parker had 2 1/2 sacks as the Eagles banged around quarterback Ben Roethlisberger, eventually knocking him out of the game.

FALCONS 38, CHIEFS 14

ATLANTA — Michael Turner ran for three touchdowns and Atlanta (2-1) scored the first 24 points, giving Kansas City (0-3) its 12th straight loss.

Turner had scoring runs of 4, 1 and 2 yards, his first game with three touchdowns rushing. He finished with 104 yards rushing.

Tyler Thigpen, the third starting quarterback in three weeks for Kansas City, threw three interceptions in his first career start.