Eli came of age in Tampa

Let’s go back to the final play of the third quarter in the playoff opener between the Giants and the Buccaneers, because that’s when I think the Giants became a championship team.

It was third-and-7 from the Giants own 11. The Bucs trailed by 10, sure, but they thrived on making plays in those situations all season – an interception, a sack and a fumble – something that would swing the momentum in their favor. After that it would be the Jeff Garcia Show.

Instead Eli Manning completed an 11-yard pass to Amani Toomer and drove the Giants downfield for the clinching touchdown.

I felt it then and I especially feel it now, that play was a turning point for Manning, who until recently, had this habit of throwing interceptions in situations such as that.

I knew he played well the previous week against New England, but that was a game the Giants weren’t supposed to win. They played loose, because they had absolutely nothing to lose.

But against the Bucs, the entire season hung in the balance.

And Manning rolled to his right, stepped away from the pass rush and delivered a dart to Toomer.

The Giants won 24-14.

They won the next week at Dallas and then again Sunday at Green Bay.

Along the way Manning outplayed Tony Romo and Brett Favre.

This is the same Manning who is booed at home and ripped in the New York media. His former teammate Tiki Barber wasn’t shy about ripping Eli, either, and, well, look who’s going to the Super Bowl?

Sometimes it takes the smallest of plays for things to turn in your favor. Manning completed that pass and, just like that, the field position wasn’t all that bad.

His receivers, who dropped 42 passes this season (a stat that would make Tom Brady look like a bad quarterback) began holding on to passes.

Manning hasn’t thrown the ball deep in the postseason, just deep enough to keep the offense moving toward the end zone.

In turn, during the last three weeks, the Giants have looked like the second-best team in football.

Now they get to play the best – New England, which outscored the Giants 38-35 during the regular season finale.

Some will say Manning turned the corner that night.

Not me. I think it came a week later against the Bucs.

The Giants were playing for pride against the Patriots. They were playing for keeps against the Bucs.

And now, with Manning playing as you would expect a No. 1 overall pick to play, the Giants have a chance to take down the Patriots on Feb. 3 in the Super Bowl.

Who knew an 11-yard pass could go that far?