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The Carolina Panthers could learn a thing or two from Eli Manning when it comes to finishing games.

After losing six games last season in which they were either tied or leading in the fourth quarter, the Panthers are still learning how to put away an opponent.

It's a skill Manning has pretty much mastered.

Manning, whom the Panthers will face Thursday night when they host the New York Giants, has become one of the league's most proficient "finishers," on par with former greats Dan Marino and John Elway.

Manning has engineered 26 fourth-quarter comeback wins for the Giants, five of those in the postseason. He had an NFL-record seven fourth-quarter comebacks last season, including one on the biggest stage of all when he led the Giants to a come-from-behind victory against New England in the Super Bowl.

"I mean, the guy is Captain Comeback," said Panthers cornerback Captain Munnerlyn.

And he's at it again.

Manning's latest mini-miracle came Sunday when he shrugged off three second-quarter interceptions and led the Giants back from a 14-point deficit with three fourth-quarter touchdowns to beat the pesky Buccaneers 41-34, adding to his growing legacy by throwing for 510 yards.

Giants coach Tom Coughlin said Manning has the perfect mentality to handle pressure situations.

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