Sunday **100% NFL Game of the Month - 77.8% Run** - 12/30/2007 1:00:00 PM

Buffalo Bills +7.5 -105

***NFL Game of the Month*** Week 17 is the toughest week to handicap in the NFL because there are a lot of teams that are going to the playoffs and resting starters while other teams still need to win. The lines get adjusted to take all of these factors into consideration but there is a line on Sunday that is dumbfounding. The Bills and Eagles square off in a battle of teams with identical 7-8 records. Yet, Philadelphia is favored by more than a touchdown and it is in the upwards of nine in some places.

This line in Week 17 is for a team that needs to win to make the playoffs (Philadelphia) or a team that is resting starters for the playoffs (Buffalo). Obviously, neither of these scenarios hold true which makes the line that much more baffling. The Eagles have won two straight games while the Bills have lost two straight games but neither of which should cause a big number such as this. The Eagles have not played very well at home to top it off as they are 2-5 including losses in four of the last five.

Since neither team is going anywhere after this game, it comes down to which team a win would mean more to. That answer is Buffalo. It has been a very disappointing season for the Eagles, who has been out of playoff contention for some time now. Buffalo meanwhile can get to .500 which would mean huge things for this team after coming into this year with an over/under of five wins. Favorites of four or more points in the last two weeks of the season are 0-10 ATS when facing a team with the same number of victories.

Both teams have losing records and there is no way one should be favored over the other by more this much, especially when those records are identical. Play against home favorites of 3.5 to 10 points after having won two out of their last three games that have won between 40 and 49 percent and are now playing a team with a losing record. This situation is 41-15 ATS (73.2 percent) since 1983 with the average point differential being just -1.9 ppg. In a game that can be won by either team, we?ll take the big dog. Play Buffalo Bills 3 Units

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