Fresh off a bye week, the #1 seed Cowboys hosted the #5 seed New York Giants in the Divisional round of the playoffs. The Giants were fresh off a win over the #4 seed Tampa Bay Buccaneers in Tampa Bay in the Wild Card round. It would be the third time the NFC East division rivals faced off against each other that season, with the Cowboys winning the previous two matchups. The Giants took the opening kickoff and came out firing, hitting the Cowboys with a quick 52 yard touchdown pass from Eli Manning to Amani Toomer. The Cowboys and Giants would exchange punts on the next 2 series before the Cowboy marched 96 yards down the field, scoring on a 5-yard touchdown pass from Tony Romo to Terrell Owens (which was reviewed and upheld), tying the score at 7-7. The Cowboys never faced a 3rd down on the drive.