Eat your Christmas dinner early. The NFL is giving you a game that should rival the Miami-Dallas Thanksgiving Day game (also known as the Leon Lett Bowl).

The game in question is Houston at San Francisco, one of a handful of matchups that could legitimately be hailed SUPER BOWL PREVIEW! Both teams have clinched their divisions and both are among the few legitimate contenders for a trip to Atlanta.The Niners are favored by 81/2 points, a little much.

Why?

Because San Francisco has less to play for than the Oilers, who need to win both its games to get home field for the playoffs. That will keep them from the cold climes that have done them in in previous years.

The Niners? To get home field in the playoffs, they need some improbable events involving the Giants and Cowboys (like a Dallas loss to Washington at home).

Still, unlike some teams, San Francisco rarely goes into the tank after it becomes all it can be. So figure it as a shootout between Warren Moon and Steve Young - the Niners have always been successful at picking up Buddy Ryan's blitzes.

And make it . . .

49ERS, 35-31

Raiders (plus 3) at Green Bay

Green Bay in December isn't the place for the Los Angeles Track Club.

PACKERS, 17-13

Washington (plus 17) at Dallas

How long ago was the opening Monday night, when the Redskins beat the Emmittless Cowboys 35-16?

COWBOYS, 35-16

Giants (minus 21/2) at Phoenix

The spread is dropping because while the Giants SAY they want to win, they don't have to - they get the showdown with Dallas regardless. But the Dan Reeves factor prevails.

GIANTS, 20-16

Kansas City (minus 3) at Minnesota

Both teams are unpredictable, both teams have quarterbacks who Just Win, Baby.

CHIEFS, 24-23

Jets (minus 7) at Buffalo

The Jets won at Rich Stadium last year. Not now.

BILLS, 17-3

Detroit (plus 3) at Chicago

In the NFC Central, who knows?

BEARS, 6-2

New Orleans (plus 2) at Philadelphia

Philadelphia has heart.

Do the Saints?

EAGLES, 17-10

Miami (plus 1) at San Diego

The Dolphins unraveled at home.

That's what the Chargers generally do.

DOLPHINS, 17-14

Pittsburgh (plus 1) at Seattle

Bill Cowher probably can muster enough from the Steelers to pull out this one.

STEELERS, 19-17

Tampa Bay (plus 13) at Denver

This isn't the right road game for the Bucs.

BRONCOS, 27-10

Atlanta (minus 31/2) at Cincinnati

Improbably, the Glanvilles can still make the playoffs. Since they don't play in Los Angeles . . .

FALCONS, 20-10

Indianapolis (plus 6) at New England

Jeff George will find someone else to blame for this one.

PATRIOTS, 17-10

Cleveland (minus 2) at Rams

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Who knows with the Rams. Or the Browns.

RAMS, 10-7

Last Week: 8-6 (spread); 8-6 (straight up)

Season: 89-89-4 (spread); 129-67 (straight up)

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