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.