Laveranues Coles, who takes his Jets captaincy very seriously, stood in the middle of the Jets locker room yesterday in the aftermath of their 35-24 loss to the Giants and accepted blame for everything from the inconsistent offense and defense to the flat beer and stale pretzels sold by the Giants Stadium vendors. "Point the finger at me," Coles said. "Any time something is not right with the offense, it's my fault. Blame me, because it's left up to me to make plays and help this team win games and evidently I haven't done enough to put us in position to win, so it's on me. "Point the finger at me. I want to help this team win."