Watch New York Giants vs Dallas Cowboys Live Online - NFL Playoffs Preview

It will be huge. As explosive as Dallas has been all season, the Cowboys owe a great deal of their success to the fact that Owens remains one of the elite receivers in the NFL. The bottom line is that when he's on the field, he makes life easier for everybody else on offense. Without him, quarterback Tony Romo isn't likely to play with the same swagger and the Cowboys' offense isn't going to be chewing up yardage by the chunks.

Cowboys coach Wade Phillips said Monday that T.O. is a "game-time decision." He apparently has been rehabilitating his high ankle sprain so relentlessly that he was meeting with trainers on Christmas Day and New Year's. If we had to wager, we'd assume Owens will be dressed Sunday. His ankle probably won't be 100 percent -- such injuries tend to linger -- but his presence alone makes all the difference for the Cowboys' offense.

There's still good reason to be skeptical of Manning -- mainly because he was playing lousy during the final month of the regular season -- but the Giants have to love what they've seen from him lately.

Aside from one critical interception, Manning played brilliantly in a season-ending loss to New England and he was equally impressive in Sunday's wild-card win over Tampa Bay (20-for-27 for 185 yards and two touchdowns). If he can perform that well against Dallas, the Giants could very well pull the upset.

Remember, Manning enjoyed a huge day against Dallas in a season-opening loss (312 yards, four touchdowns, one interception). He was mediocre in the rematch, but the Dallas defense can give up big plays.

The key here is how well the Giants protect Manning and how well he makes decisions. One thing that is definitely certain is that he won't lack for confidence heading into this contest.