I like Dallas because it has answered every question I have for them but two: Is the offensive line good enough and will the secondary have any more meltdowns like the one it had in the last two minutes of the Washington game last year? We'll see. And I like the Cowboys even though they may have to win a road game or two in the playoffs to get to Miami because they just might go 3-3 in the toughest division in football right now.

There's some risk, to be sure, because Owens is a living, breathing incendiary device. But all kinds of silly chemistry things can happen once the year begins. What I like about this team is it addressed almost every one of its major needs entering the off-season. The Cowboys got a kicker with some clutch misses on his resume, Mike Vanderjagt, but he's better than any guy they've had in years. They got the best player in free-agency in Owens, who's also one of the five best offensive forces in football when he's mentally right.

They got a second blocking/catching tight end in the second round in Notre Dame's Anthony Fasano. They got the kind of stonewallish strongside linebacker in the draft -- Bobby Carpenter -- Parcells must have to play the 3-4 the way he wants. That's a really good 3-4 right now, and it could be superb if DeMarcus Ware provides the kind of pass-rush his potential says he can.

Parcells goes out on top. Dallas 23, New England 21, behind six catches (two for touchdowns) by Owens.

After the game, Parcells hugs his owner, retires, hugs his son-in-law and takes the first plane to Saratoga the next day. He'll go out a winner.