New York at Carolina

Lots of reasons to love the G-Men in this one. The Panthers will be looking ahead to next week's matchup with their Super Bowl nemesis - the New England Patriots. The Giants, in many ways, have something to prove. Eli Manning gets his first start and will be playing hard to prove he deserves it. Kurt Warner will get second-teamers and have something to prove based on his "demotion." Tom Coughlin is trying to establish the winning way as the new Giants coach and thus also has something to prove. The Giants are 10-2 ATS when playing as an underdog in their second preseason game after scoring 10 or more in their first game (they scored 34 last week). If it weren't preseason, I'd go 3-units on this but we'll keep it at two units on the Giants who should win outright.