Giants Look To Cowboys

	EAST RUTHERFORD, N.J. (AP) -- George Henshaw is one of the few
people on the New York Giants seemingly unconcerned whether Emmitt
Smith plays for the Dallas Cowboys in the final game of the regular
season.
	The Giants offensive coordinator has other more pressing
concerns. He has to get the NFL's worst offense ready for the
Cowboys in a must-win game Saturday.
	And so far he hasn't found anything wrong with Dallas' defense.
Absolutely nothing.
	``Their defense is playing extremely well right now,'' Henshaw
said Wednesday. ``They scored two touchdowns the other night, and
New Orleans did some nice things.''
	Henshaw has nothing but bad memories of the Giants' 38-10 loss
to the Cowboys on Nov. 7, New York's worst regular-season setback
in terms of margin since 1980. A late touchdown pass by backup
quarterback Kent Graham prevented an even bigger blowout.
	The Giants gained a season-low 188 yards, with just 55 coming on
the ground. Quarterback Dave Brown also had his worst game of the
season, hitting just four of 17 passes for 56 yards before being
benched in the second half.
	``As far as being a total defense, they might be the best we'll
see all season,'' Brown said.
	The statistics support that. The Cowboys, who have given up one
touchdown or less in 17 of their last 31 regular-season games, are
ranked second in defense in terms of yards allowed (270.9 yards)
and third in scoring defense (233 points).
	``It's a group that has stayed healthy all year,'' Giants center
Brian Williams said. ``They play well as far as techniques and the
main thing is there are no individuals playing over their head.
It's a unit.''
	While the Giants still haven't found a way to move the ball
consistently this season, they have found a way to make big plays
during a five-game winning streak.
	Four of the games have been won in the final minute. A big part
of the improvement has been Brown, who has cut down on his
mistakes. He threw 10 of his 16 interceptions during a seven-game
losing streak, but only four in the current winning streak.
	``I'm not sure how much improvement he's made,'' Henshaw said.
``He has certainly made some improvement. He is much better with
his eyes than he was in the first game. There is also a lot of
experience that has taken place since the first game.''
	Brown, who was benched for a game after the loss to Dallas, has
been particularly effective in two-minute drills, with New York
scoring on its last five over the past three games.
	``I think when Dave plays better everybody plays better,''
Williams said. ``He's not making as many mistakes and the offensive
line may be giving him a little longer as far as pass protection,
and I think that's helped him a lot. I think his confidence has
risen because of that and that just makes him play better.''
	The Giants can't afford a letdown in the final game of the
regular season. They have to beat Dallas and Tampa Bay has to
defeat Green Bay for New York to make the playoffs.
	The Cowboys probably will not get much help from Smith. The Pro
Bowl running back pulled a hamstring Monday night against New
Orleans, and he is very doubtful for the game.
	That will help, but Henshaw said with a team as talented as
Dallas, one mistake can spell the difference.
	``When you play a team like Dallas, there is a fine line of not
wanting to turn the ball over and yet you have to be aggressive
enough to make plays,'' he said. ``If you're not aggressive enough,
you can't make anything positive happen and you can't win the
game.''
	The Giants have to find a way to walk that line and hope they
get some help from Tampa Bay if they want their season to continue.
	``Of course, we're all going to turn it up a notch, not just
because it's Dallas, but we have a chance to go to the playoffs,''
Williams said. ``This right here is our season. If we win, we have
hope.''