Dec 14, 2004 7:49 AM

If the books wanted to the sway the points toward the underdog, the strategy worked.

Of the five teams favored by at least 10 (New England, Buffalo, Indy, Baltimore and Denver), only the Bills and Ravens came up with covers. Green Bay, the next largest chalk at -9½, needed overtime to beat Detroit by three. Philadelphia, an 8½-point road favorite, only beat Washington by three in the Sunday night game at D.C.

Not including the Chiefs-Titans contest Monday night, dogs held an 8-7 edge ATS. That’s more in tune with the way things usually break down in the NFL.

The bettors continuing to ride the bandwagon of Carolina, Buffalo and San Diego enjoyed another productive week.

As for this guy, 67 percent will work just fine. Now for Week 15, which begins the Saturday season.

Saturday, Dec. 18

Steelers (-10) at Giants: Do the G-men have the guts to swallow the pride and start Warner over Eli? Too late now. All Steelers do is find ways to win and cover with Big Ben. Home field in playoffs keeps Pittsburgh interested. STEELERS.

Panthers (+3½) at Falcons: Factors indicate an Atlanta letdown. Falcons clinched their division title, are 10-2-1 in last 13 meetings with Carolina and off last week’s rout of Raiders at home. Carolina is hot and needs this one a lot more. PANTHERS.

Seahawks (+6) at Jets: Seattle came up with a big win at Minnesota and should ride that momentum into the Meadowlands. Jets, off deflating loss to Pittsburgh, may not have enough offense to get into a shootout with Seattle. SEAHAWKS.

Vikings (-3) at Lions: Detroit off bitter OT loss at Green Bay, where Kevin Jones rushes 33 times for 156 yards so Joey Harrington could hit 5-of-22 for 47! Lions must win final three and hope 8-8 works. We doubt it. VIKINGS.

Bills (PK) at Bengals: The Bills continue to improve with McGahee, whose 100-yard days have finally opened the passing game for Bledsoe. Cincy again showed grit in covering the +11 against New England. Huge wild card implications. BILLS.

Last week: 4-2

Season: 36-21