TONIGHT

* The line: Dallas by 3.

* Injury report: DALLAS (3-1) at NEW YORK GIANTS (2-3)--Cowboys: OUT: WR Michael Irvin (neck). QUESTIONABLE: CB Kevin Mathis (knee); C Mark Stepnoski (back); S Darren Woodson (ankle). PROBABLE: G Everett McIver (hamstring); RB Emmitt Smith (back); CB Kevin Smith (back); CB Charlie Williams (arm); T Erik Williams (quadriceps). Giants: DOUBTFUL: CB Conrad Hamilton (knee). QUESTIONABLE: RB Sean Bennett (knee); S Lyle West (hamstring); C Brian Williams (thumb). PROBABLE: QB Kent Graham (concussion).

* Key elements: Cowboys are 6-0 against Giants on “Monday Night Football.” Deion Sanders had a 71-yard interception return for a touchdown, a 59-yard punt return for a touchdown and a 55-yard reception last year against the Giants on Monday night.

* Story line: The Giants’ defensive unit has enough to wonder about. Such as when the offense will start scoring. Now the defense has something else to ponder--the rejuvenation of Emmitt Smith. The Dallas running back comes into tonight’s game leading the NFC in rushing with 409 yards. While Giant defensive line coach Denny Marcin has been in the league only three years, he insists Smith has gotten better the last few years. “The first year we played them, I said: ‘Man, that’s not the Emmitt Smith I saw on TV,” the longtime college coach said. “Last year, he turned it up and this year, to me, he looks like the best I’ve seen him.”

HOW THEY MATCH UP

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Dal NYG Points scored (Rank) 27.5 (4) 14.2 (27) Points allowed 15.5 (5) 21.6 (22) Passing O 203.8 (16) 196.2 (17) Rushing O 141.0 (1) 80.6 (24) Total O 344.8 (10) 276.8 (26) Passing D 221.0 (21) 179.2 (4) Rushing D 99.0 (17) 84.6 (10) Total D 320.0 (18) 263.8 (6)

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* The pick: Dallas.