Giants quarterback Eli Manning vs. 49ers free safety Dashon Goldson

San Francisco safety Donte Whitner said Monday that Manning is playing at the same level as Drew Brees and the league's elite quarterbacks. And Whitner said Manning reads defenses as well as his brother, Colts quarterback Peyton Manning, and is throwing the ball with incredible accuracy. But even elite quarterbacks make mistakes, as shown by Goldson's interception of Brees in the first quarter last weekend vs. New Orleans. Goldson has excellent hands, and he aggressively moved in front of Brees' intended target for the easy interception. Goldson's and Whitner's aggression, however, also cost the 49ers on two short and intermediate passes in the fourth quarter that turned into long touchdowns when they both missed tackles in the middle of the field. The duo will again have to walk a fine line against Manning and New York's quick and talented receivers

Giants receiver Victor Cruz vs. 49ers cornerback Carlos Rogers

After intercepting Eli Manning on a pass intended for Cruz in Week 10, Rogers did his rendition of Cruz's "salsa dance" end-zone celebration. Rogers considered it more homage than insult. Rogers, who will be assigned to cover Cruz in the slot today, said the Giants' wide receiver is as quick and talented as any young receiver in the league. In fact, Rogers thought Cruz worthy of the Pro Bowl and voted for him last month. (Cruz fell short of an invite.) Cruz led the Giants in receptions (82), receiving yards (1,536) and touchdowns (nine) during the regular season, and he had five catches for 74 yards in their divisionalround win in Green Bay. Rogers is not as quick as his adversary, but he has a veteran's savvy. He had six interceptions - two against the Giants - this season. Against the Saints, Rogers broke up three passes.

Giants defensive end Jason Pierre-Paul vs. 49ers left tackle Joe Staley

The good news for the 49ers: The Giants are not a blitzing defense, and the San Francisco offensive line is not likely to have to face the all-out blitzes that vexed them at different points this season. The bad news is that the Giants have an excellent defensive line and their best pass rushers are on the right side. The most interesting matchup will pit Staley against Osi Umenyiora and Pierre-Paul, who finished the season with 16 1 /2 sacks and two forced fumbles. Anthony Davis will match up against Justin Tuck on the right side. Umenyiora (nine sacks) is likely to start the game, and he had a sack, a tackle for a loss and a quarterback hit in Week 10 against the 49ers. Pierre-Paul will see plenty of action, too. A first-round draft pick in 2010, Pierre-Paul is a slightly bigger version of the 49ers' Aldon Smith - he has long arms and excellent athleticism.

49ers tight end Delanie Walker vs. Giants linebacker Michael Boley

When the teams met Nov. 13, Boley was injured in the second half and Walker had a big day. He led the 49ers in receiving with six catches for 69 yards while fellow tight end Vernon Davis had three catches for 40 yards, including a 31-yard catch-and-run touchdown in the fourth quarter. The Giants are unlikely to leave Davis, who had 180 receiving yards and two touchdowns last Saturday, in single coverage like the Saints did. And that could create opportunities for the 49ers' second tight end. The 49ers have been careful to note that the Giants' linebacking corps is healthier and playing better than it did in Week 10. But the 49ers still should be able to create mismatches with Boley and inside linebacker Chase Blackburn. That's contingent on Walker, who is recovering from a broken jaw, playing today. He is listed as questionable.

49ers cornerback Chris Culliver vs. Giants receiver Mario Manningham

Culliver has played more snaps this season than any 49ers rookie, and he has been one of the team's more pleasant surprises. But his success certainly won't prevent other teams from picking on him. That was the case last weekend when New Orleans' Drew Brees and Marques Colston hooked up for a first-half touchdown. And it was the case in the 49ers-Giants matchup on Nov. 13. Eli Manning victimized Culliver on a touchdown throw to Manningham in the third quarter, then went after Culliver twice more on throws to the end zone on New York's final drive. One of those throws slipped off Manningham's fingertips on a play that would have tied the score. If you thought Culliver looked a tad off against the Saints, he was. The rookie was dealing with a flu that gave him stomach cramps and a 101-degree fever. Culliver is back to full health.

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