The Philadelphia Eagles began last season with only one acceptable goal, reaching the Super Bowl after losing in the NFC title game the year before.

They fell a game short again and try once more with diminished odds. They have been weakened by free-agent defections and the New York Giants are coming as the two teams that have battled at the top of the NFC East go at it again.

The Eagles have added incentive this season with a new stadium, Lincoln Financial Field, across the street from the decrepit Veterans Stadium, where Philadelphia lost the NFC title game last January to Tampa Bay.

Owner Jeff Lurie is using that as incentive.

“We haven’t even hit our potential,” Lurie says in what most people think is over-optimism – indeed, the team could be at the end of its salary cap window. “We had an outstanding season last year, but we can dominate this league. This team is capable of winning every time it goes on the field.

“We have more things to accomplish. We are poised to win big and to win championships.”

The Eagles finished 12-4 last season and were 5-1 in the games quarterback Donovan McNabb missed with a broken ankle at the end of the season. The Giants finished 10-6 and squandered a 38-14 lead in a wild-card game in San Francisco.

And the Giants and Eagles were each 5-1 within the East (splitting with each other); the Redskins and Cowboys 1-5 (ditto).

The coaching glamour is at the bottom of the division.

Andy Reid in Philly and Jim Fassel in the Meadowlands are well regarded and have won regularly, but have nothing like the pizazz of the other two coaches: Steve Spurrier in Washington and Bill Parcells, who signed on as Jerry Jones’ head man in Dallas.

Still, it would be a major upset if either of the glamour boys finished ahead of Reid and Fassel in a division that plays the toughest schedule in the NFL, facing the AFC East and NFC South.

The Eagles can remain competitive as long as McNabb is the QB.

The biggest problems could be leaks on what has been one of the NFL’s best defenses. Linebacker Shawn Barber and defensive end Hugh Douglas departed this year.

The secondary is arguably the NFL’s best – Troy Vincent and Bobby Taylor at cornerback and Brian Dawkins at safety were all Pro Bowlers last season.

The Giants, known for their defense, probably have their best offense in more than 30 years.

Kerry Collins set a team record for yardage last season with 4,073 yards, Tiki Barber ran for 1,387, Amani Toomer caught 82 passes for 1,343 yards and rookie tight end Jeremy Shockey had 74 receptions and made All-Pro. Now they get back receiver Ike Hilliard, who missed the last nine games of 2002 after having his shoulder separated by Dawkins, but has been outstanding in camp.

The defense isn’t what it once was, although tackle Keith Hamilton is back from an Achilles’ tendon injury and Michael Strahan still seems in top form approaching age 32. Special teams, horrible the last few years, seem to have been upgraded with punter Jeff Feagles and return man Brian Mitchell.

Most of all, the Giants are motivated by blowing that lead to the 49ers.

“I want you to taste the dirt of Candlestick in your mouth the entire offseason,” Fassel told the team.

The Redskins, 7-9 last season, could surprise. But there’s a better chance they won’t.

Spurrier has some very good players in Washington, including the two offensive tackles, Chris Samuels and Jon Jansen; cornerback Champ Bailey; and receiver Laveranues Coles, signed from the New York Jets. But there’s no established running back, problems on the defensive line and an inexperienced quarterback, second-year man Patrick Ramsey.

After three straight 5-11 seasons, Parcells has instilled a new work ethic into the Cowboys and decided to go with the elusive Quincy Carter at quarterback over Chad Hutchinson, a better passer.

But he’s never won much his first season in otherwise very successful stints with the Giants, Patriots and Jets. And he already recognizes he doesn’t have much to work with in Dallas, especially on offense, where only the wide receivers are capable.

But the attitude is definitely positive.

“It’s not being afraid of him, it’s being challenged by him,” said fullback Richie Anderson, who played for Parcells with the Jets and was glad to rejoin him in Dallas.

“Players come back to him for that challenge. They don’t have it somewhere else and they want it again. That’s why I came back.”

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PREDICTION: 1. New York Giants (10-6); 2. Philadelphia (10-6); 3. Washington (7-9); 4. Dallas (5-11).