The Patriots have a lot of good players.  They are superbly coached by Bill Belichik, well-disciplined and have as good a field general in Tom Brady as anyone could ask for.  (It does not help that tight end Rob Gronkowski will be less than 100%.  He has been scary good — the highest praise I can muster for any athlete.)
 
Why I am taking the Giants, in spite of the aforementioned…
 
While the Patriots’ regular-season record was better than New York’s (with six games on the schedule vs. Buffalo, Miami and the New York Jets), the Giants have come on strong in recent weeks, and beat much better competition en route to the Super Bowl.  They topped a good Atlanta team in the first round of the play-offs, 24-2.  They drubbed the defending Super Bowl champs, the Green Bay Packers, handily on the frozen tundra.  (Only a pair of questionable calls by officials made the final score look respectable.)  In the NFC Championship game, they outdueled a spirited San Francisco 49ers team laden with defense stalwarts on the 49ers’ home turf.
 
The Giants had to win some big games just to qualify for the post-season.
 
Eli Manning is unflappable.  He’s younger than his New England counterpart.  Manning has a troika of dangerous wide receivers – Hakeem Nicks, Mario Manningham and Victor Cruz.  (Cruz also qualifies as scary good.)  The Giants have a punishing ground game good enough to help New York in terms of time of possession.  While New England’s defense is under-rated, New York’s is championship-caliber, led by Jean-Pierre Paul and Osi Umenyiora.
 
Finally, I hearken back to a comment I heard a while back from former Giants coach — and former Patriots coach — Bill Parcells.  According to Parcells, the most overrated factor in pro football is game plan.  And the most underrrated factor is execution. 
 
I am sure the Pats will have an excellent game plan (they thoroughly flummoxed the Denver Broncos in the post-season with ingenious offensive schemes) but they’re not going up against Tim Tebow or Joe Flacco this week.  I think the Tom Coughlin-coached Giants will out-execute ‘em.  New York 27-New England 20.