As the New York Giants prepared for battle against the New England Patriots, they should have felt pretty comfortable. Only three points decided the recent face-off between the two in December. Would it be possible for the underdogs to pull out an upset in what would be the most viewed Superbowl to date?

The Patriots were having the perfect season. Tom Brady, quarterback, was looking to propel his team into the record books. If the Patriots could pull off one last win, they would join the likings of the 1972 Miami Dolphins.

With the stage set for what could be one of the most exciting events in sports history, the Giants and Patriots began their battle. It was a close game throughout the whole night, with no team ahead by more than a touchdown. It all came down to the fourth quarter.

As Peyton Manning watched his little brother Eli do what some thought was impossible, the Giants defeated the Patriots. With 35 seconds left, Eli Manning tossed a 13-yard touchdown pass to receiver Plaxico Burress giving the Giants a 17-14 victory over New England at the University of Phoenix Stadium. Eli, who was named the game’s Most Valuable Player, completed 19 of 34 passes for 255 yards and two touchdowns. The Giants not only gave the Patriots their first loss of the 2007-2008 NFL season, but also snatched up the Super Bowl title.

Despite the loss, the New England Patriots still set several records this season. The team finished with a perfect regular season record of 16-0. With that record, they join the 1972 Miami Dolphins, the 1942 Chicago Bears, and the 1934 Chicago Bears. Peyton Manning’s record of 49 touchdown passes was surpassed by Brady and Jerry Rice’s record was surmounted by Randy Moss’s 22 touchdown receptions. In addition, the Patriots earned another season record, earning 589 points.

The Patriots and the Giants together set one last record. Superbowl XLII eclipsed the previous Super Bowl record of 94.08 million viewers, set when Dallas defeated Pittsburgh in 1996. Only one other show in American broadcast history was watched by more people, the M*A*S*H finale in 1983, which drew 106 million viewers. During the fourth quarter, the number of viewers peaked at 105.7 million people watching, according to Nielsen Media Research.

Brady said it best in regards to losing the Superbowl: “It’s time for us to go prepare for next year. There is nothing that you can to do but wait till next year,” according to NFL.com.

Records were broken, as were the hearts of Patriots players and fans. The Giants, however, are still celebrating.