Although Eli Manning fizzled in Sunday's playoff loss to the Panthers, the Giants are preparing to exercise an important clause in the second-year quarterback's contract that would keep him with the team through at least the 2009 season. Two people familiar with the Giants' thinking told Newsday that the team is in position to give Manning a $5-million bonus during the offseason, which would trigger a clause that extends the deal to six seasons. The Giants could wait until after next season to exercise the clause, but it's believed they are prepared to do it now. If they do not exercise the clause at all, Manning's deal voids after the 2007 season. If the Giants pay the bonus, they can spread Manning's salary-cap payment over the next four seasons. If they wait until next year, they will have only three years to spread out that bonus. Manning signed a six-year, $45-million deal in 2004 that included $20 million in guaranteed salary. Giants general manager Ernie Accorsi declined comment on the situation. But Andrew Kessler, an associate of Manning's agent, Tom Condon, yesterday confirmed the clause in Manning's contract.

Julius Peppers did his best Thursday to resist reacting to Osi Umenyiora's claim that the New York Giants' defensive ends are better than Carolina's. But with every "No comment" Peppers offered, it became clearer and clearer that the Panthers' Pro Bowl defensive end was slightly irritated. Finally, he cracked. "I mean, he ain't going to button up his chin strap and get in front of me, so it doesn't really matter," Peppers said with a smirk. "If he was, he wouldn't be talking like that." Umenyiora may have been trying to have a little fun with reporters Wednesday when he called Peppers and Mike Rucker "the second-best defensive end tandem in the league." But the shot was heard all the way in Charlotte, where the Panthers (11-5) are preparing to play the Giants (11-5) on Sunday in the first round of the playoffs. Statistically, Umenyiora and Michael Strahan have the edge in the battle of the ends. The duo has combined for 26 sacks this season, including Umenyiora's NFC-leading 14 1/2 . Peppers and Rucker have 18 this season, but together, the two have racked up 73 1/2 since 2002 -- third best in the NFL.

The Giants will host the Carolina Panthers in an NFC first-round playoff game next weekend. The Giants (11-5), who clinched the NFC East title with a 30-21 win at Oakland Saturday night, will play either Saturday or Sunday at Giants Stadium. Fifth-seeded Carolina is 11-5. The time and date have not been announced. If the Giants win, they will likely visit top-seeded Seattle (13-3) for a divisional playoff on either Jan. 14 or 15. Chicago (11-4) has the second seed and a first-round bye. Tampa Bay (11-5) received the third seed by beating visiting New Orleans, 27-13. Washington (9-6) can clinch the NFC's final playoff spot if it wins at Philadelphia (6-9). If the Eagles win, Washington will need Dallas (9-6) to lose against visiting St. Louis (5-10) in the NFL's final-regular season game, which starts at 8:30 p.m. Sunday. The AFC matchups are set. Top-seeded Indianapolis (14-2) and No. 2 Denver (13-3) have first-round byes and will host a divisional playoff on either Jan. 14-15. No. 3 Cincinnati (11-5) will host AFC North rival Pittsburgh (11-5), the sixth seed, either Saturday or Sunday. The two-time defending Super Bowl champs, the No. 4 Patriots (10-6), will host No. 5 Jacksonville (11-4). Pittsburgh clinched the final playoff spot with a 35-21 win over Detroit, eliminating Kansas City (10-6).