There's nothing sensational or overly dramatic about that statement. It's not a case of saying something is the greatest just because it's the latest.

It's just a fact.

They'll face the New York Giants in a nationally televised 8:15 p.m. game (WNCN, WITN) in a winner-take-all battle to be the NFC's top seed and have the accompanying home-field advantage throughout the playoffs.

The Panthers have reached the NFC championship game three times in the past but never as the top seed and never as the home team.

In fact, they've never played a regular-season game with the top seed on the line.

A victory over New York would mean the Panthers could go to New Orleans to play the Saints for their Dec. 28 regular-season finale not needing to win and could, if they chose, rest some of their key players for all or part of that game to stay fresh for the playoffs.

Home-field advantage is no guarantee of reaching the Super Bowl, of course. The Giants won three road games as a wild-card team last year en route to upsetting the New England Patriots for the league championship.

But playing at home would be a huge plus for the Panthers. They have completed an unbeaten regular season at Bank of America Stadium -- every team except Carolina (8-0) and the Tampa Bay Buccaneers (6-0) has lost at home -- and also didn't lose at home during the exhibition season.

With home-field advantage, the Panthers would have a first-round bye and then host an NFC semifinal. Win that, and the conference championship game would be at Bank of America Stadium.

Just imagine what Charlotte would be like if the city were to be the site of the NFC championship game -- with a Super Bowl berth at stake. The excitement would be unprecedented.

Each of the three times the Panthers have reached the NFC title game (1996, 2003 and 2005), they have played on the road (against the Green Bay Packers, Philadelphia Eagles and Seattle Seahawks, respectively).

The point here isn't to look too far ahead but to ponder the possibilities that will be within the Panthers' grasp if they beat the Giants.

Carolina and New York are tied at 11-3 for the best record in the NFC.

The Giants, who have been so strong throughout the season, are struggling. They have lost two straight games since star wide receiver Plaxico Burress was suspended for the season after accidentally shooting himself in the leg at a New York nightclub.

The Giants, the defending Super Bowl champions, suddenly look vulnerable.

But they're also likely to be plenty feisty, returning home, where they're 6-1 this season.

As much as will be on the line Sunday evening, plenty could be decided even before the Giants and Panthers play.

Here are some other essential things to know about Carolina's playoff possibilities:

- Amazingly, the Panthers still haven't clinched a playoff berth despite tying the second highest win total in franchise history. If they lose both of their final two games and if the Atlanta Falcons, Dallas Cowboys and Tampa Bay Buccaneers each win their next two, all four teams would finish 11-5 and the Panthers could miss the playoffs because of tiebreakers.

Only one 11-5 team has failed to make the playoffs -- the 1985 Denver Broncos -- since the NFL went to a 16-game schedule in 1978.

- The Panthers could clinch a playoff berth and/or the NFC South title before the Giants game kicks off.

Carolina will be in the playoffs if either Atlanta, Dallas or Tampa Bay loses this weekend. The Cowboys host the Baltimore Ravens on Saturday night; the Buccaneers are at home against the San Diego Chargers on Sunday at 1 p.m.; and the Falcons visit the Minnesota Vikings for a 4:15 p.m. start Sunday.

If Atlanta and Tampa Bay each lose Sunday, the Panthers will clinch the division.

If the Falcons and/or Bucs win, Carolina will need to beat the Giants to secure the division title.

It promises to be another scintillating weekend in a season that already has been packed with drama.