updated 11:35 p.m. ET Jan. 20, 2008

LAS VEGAS - New England Patriots fans who want to bet on their team in the Super Bowl will face a significant point spread against the underdog Giants as quarterback Tom Brady aims for a 19-0 record and fourth championship ring.

The Patriots are favored by 13 to 14 points against the New York Giants (13-6) at Las Vegas sports books, a higher-than-normal spread to entice underdog bettors on the biggest booked game of the season.

“The Patriots are still considered by far the best team in the league,” said Jay Kornegay, sports book director at the Las Vegas Hilton. “We obviously make that line to get equal action on both sides. To do that, because of the perception of the Patriots, we have to increase their number more than usual.”

Bets were flowing in on the Patriots early in the season as they destroyed opponents and the spread, but the team has won by a margin that was larger than the spread only once in its last eight games, said Chuck Esposito, Caesars Palace’s assistant vice president of race and sports book operations.

“A game of this magnitude, historically you’ll see some money on the favorite,” said Esposito, who put the Patriots as 14-point favorites. “I think that’s one of the reasons that the number might be a little bit high.”

The spread is the point difference oddsmakers set to even out lopsided matchups. A bettor who put $110 on the Patriots would need the team to beat the Giants by at least 14 or 15 points to get back $210, which includes his original bet.

Oddsmakers set the total score of the two teams at around 55. Bettors can wager that the final total will be more or less than that amount.

Kornegay predicted a record handle at Nevada sports books, topping the $94.5 million record set in 2006 when Pittsburgh beat Seattle 21-10.

The Patriots are trying to become the second team in NFL history to go undefeated. They already beat the Giants this season, winning 38-35 in the regular-season finale.

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“The Giants played right with them for the majority of the game,” Esposito said. “And there will be another Manning (New York quarterback Eli Manning) in the Big Game.”

MGM Mirage Inc. sports book director Robert Walker expected the handle in Nevada sports books to hit $100 million.

“I think with the New York team and the Patriots being the most popular team in football, it has the makings of being a special game,” he said.

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