HOW ABOUT A MIRROR, THEN, AS A PARTING GIFT?

Ominous sign for the Vikings: The NFL has named four “former greats” to participate in this year’s Super Bowl coin toss ceremony--Marcus Allen, Tom Flores, Ottis Anderson and Bill Parcells.

Two Raiders and two Giants.

Is the league trying to tell us something we don’t know but the league, ahem, already does?

Still, Las Vegas bookmakers continue to keep the Vikings favorites at the Meadowlands, much to the confusion of the top-seeded Giants.

“What is it about us on the field that looks so ugly?” Giant linebacker Micheal Barrow asks. “You know, why is everyone talking so bad about us? Do we look that ugly on film?”

Micheal, you really do not want to know.

Suffice it to say that the Vikings, in spite of their albatross 28th-ranked defense, are expected to get the ball often enough to Randy Moss and Cris Carter to put the Giants out of their misery. Last week, New York held Philadelphia to 181 passing yards and Jason Sehorn returned an interception for a touchdown, which is nice and does absolutely nothing to indicate the Giants are ready for Moss and Carter. Neither of the Eagles’ starting wide receivers--Charles Johnson and Torrance Small--would make the Vikings’ scout team.

The Giants have ridden this mirage as far as it will take them. Take away their 3-0 record against the Eagles and they have not beaten a playoff team. The only time they faced an offense comparable to Minnesota’s--St. Louis at Giants Stadium--they gave up 38 points . . . and Marshall Faulk didn’t play.

The Giants are 11-0 in games in which they have scored first, 2-4 in which the other team scores first. Make that 2-5.

The line: Minnesota by 2 1/2