SOURCE: New York Post

When the Eagles travel to Foxboro as 22-point underdogs to play the Patriots Sunday, they will be the biggest underdog since the 2001 Rams whipped the Panthers 48-14 as 20-point favorites, according to The Gold Sheet in Los Angeles.

And if the Bill Belichick-Tom Brady steamroller continues, when the Jets travel to New England Dec. 16, they will likely be the biggest underdogs in NFL history.

When the expansion Tampa Bay Buccaneers played the defending champion Steelers in 1976, they were 24-point dogs, and lost 42-0.

As of right now, not factoring in injuries or unforeseen developments, Eric Mangini's Jets would be 24½-point underdogs to Bill Belichick's Patriots, in part because of potential Spygate ramifications.

The Patriots-Giants line will be contingent on whether the Patriots are shooting for immortality [a perfect 19-0 season] as they head into the regular-season finale.

Las Vegas has been taking a bath on the mighty Pats this season. “Every week it's a six-figure giveaway on New England," said Robert Walker, Sports Book Director at the MGM Mirage. “It's like one free bet each week."

The Post asked Walker to handicap the rest of the Patriots' schedule as of this moment:

EAGLES at PATRIOTS: Right now the line is 22. “We think it would be 22-ish without [Donovan] McNabb, 19½, 20 with McNabb," Walker said.

PATRIOTS at RAVENS: 17. “It might be a little higher the way they dismantled Buffalo and if they beat Philly by 40," Walker said.

STEELERS at PATRIOTS: “I would say my first guess would be 14½, but we might go higher than that - I'm gonna say 16," Walker said. “They've only not covered once [24-20 over Colts as a 5½, 6-point favorite]. And Pittsburgh has played three miserable games on the road."

JETS at PATRIOTS: “We think that's gonna be 24½," Walker said. “We think that game will be the biggest spread in the history of the NFL." Because of Spygate? “That's the problem with the Patriots; you've got a great team with a great coach and they got a chip on their shoulder. That's been a lethal combination."

DOLPHINS at PATRIOTS: “We think 24," Walker said. Why would the Jets-Pats line be higher? “The perception is New England may run up the score."

PATRIOTS at GIANTS: “I think the Patriots will be about 13-point favorites," Walker said. “If they're 14-1, the Giants could be favored. They [Pats] got no reason to play everybody." If they're 15-0? “My guess is they would probably be just over 14."

Walker has already hung Super lines on the Patriots [minus 500 to win the AFC and minus 400 to win Super Bowl XLII] versus the NFC representative:

PATRIOTS-COWBOYS: 17. “I think Dallas is to the NFC what New England is to the AFC," Walker said. “At least we know Dallas can score against them."

Other potential Super Bowl matchups:

PATRIOTS-PACKERS: 19.

PATRIOTS-GIANTS: 21.

PATRIOTS-SEAHAWKS: 22.

PATRIOTS-FIELD: 23.

Bigger & bettor

Five biggest point spreads in NFL history:

1976 Steelers -24 over Bucs.
Final: Steelers, 42-0.
1993 49ers -23 over Bengals.
Final: 49ers, 21-8.
1987 49ers -23 over Falcons (strike game).
Final: 49ers, 25-17.
1975 Raiders -22 over Browns.
Final: Raiders, 38-17.
1977 Cowboys -22 over Bucs.
Final: Cowboys, 23-7.

According to the Gold Sheet, there have been 23 games where the spread was 20 points or more. Only one team favored by 20 or more points lost the game outright - the Bengals 20-17 to the Chargers as 20-point faves in 1974.