If you think about it in a big picture way, the New England Patriots really had a fantastic 2007 season, despite the way it ended.

Going undefeated, whether you are playing a 14-game or 16-game regular season, is an amazing feat.

The Pats team remains largely intact and they are listed at +300 to win the Super Bowl this year.

The New York Giants were ecstatic when they pulled off the improbable upset at Super Bowl XLII, beating the seemingly unbeatable Patriots and covering the 12.5-point spread in the process.

Well the two get set for a Super Bowl rematch later today, in what will be both teams' exhibition finale of 2008. SPORTSBETTING.COM has the Giants installed as a 2-point fav; the Total is set at 36.

Things have changed for both teams since that fateful day back in February.

Back in Arizona, Giants defensive coordinator Steve Spagnuolo had a full arsenal of pass rushers to throw at Tom Brady; these days, not so much.

The Giants lost the services of Osi Umenyiora for the season in an exhibition game against the Jets last week, when the Pro Bowl DE suffered a knee injury.

The G-men then attempted unsuccessfully to coax defensive leader Michael Strahan out of retirement.

The Patriots aren't at 100 percent either.

QB Tom Brady has yet to take a snap in preseason action, suffering from what is being called a "deep bone bruise" but is listed as Probable, although it is being speculated by some that they are simply resting up Brady for the regular season.

The Pats are still looking for their first preseason win, going 0-3 straight up and against the spread.

The Giants are undefeated ATS in preseason, but have only cashed in once with a 1-0-2 record (1-2 SU).

Including last year's Super Bowl, the Pats have yet to beat the Giants ATS, accumulating a 0-4 record against the line since 1987.

While the final preseason game of 2008 is being played at Giants Stadium, the Boston Red Sox will be making their final visit to Yankee Stadium in the Bronx.

According to STATS LLC, the Yankees have the edge in the series winning 63 percent of the 800 games that have been played in the "House that Ruth built."

This season however, Boston holds a slight edge with an 8-6 record in Money line wagering and are 9-5-0 on the Over/Under.

While the Red Sox are still in the race for the AL East lead with the Tampa Bay Rays, it is going to be very difficult for the Yanks to see any post-season action.

Boston has taken the first two games of the series, winning the first game 7-3 and Game 2 by an 11-3 final.

Boston is listed at Even money for their final game ever at Yankee Stadium and the Yanks at -120.

The Total is set at 9.5.

Enjoy the Giants' dress rehearsal for the regular season and the Yanks' last series against Boston in their old digs.

Have a good weekend.

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