The oddsmakers don’t buy the argument that Michael Vick can cancel out Donovan McNabb in Philadelphia.

They look at the Falcons and Eagles overall, which is why the Eagles are favored by 7 1/2 in their matchup in Philadelphia on Saturday night.

Even Dan Reeves acknowledges that crumbling Veterans Stadium, in its final season, will be a tough place for his Falcons to play.

“They’ve got great fan support,” said Reeves, who visited Philadelphia often as a player and assistant coach with Dallas and as head coach of the New York Giants. “So we just go from Lambeau Field to Veterans Stadium. We go from one tough place to another.”

The difference this week is that they’re playing a healthier team, with McNabb back from his broken ankle. McNabb even thinks he’ll be able to scramble — not like Vick, perhaps — but well enough to put the threat of the run in the minds of the Atlanta defenders.

If Atlanta has any edge, it’s that it has already played a night game in cold weather.

But the bottom line is that the Eagles, especially with McNabb, are the NFL’s best team. And they were 11-0 against NFC teams until losing their final game to the Giants in the Meadowlands.

Go with the field. Go with the better team.

EAGLES, 31-11.

New York Jets (plus 5 1/2) at Oakland

This spread sounds just like the Monday night meeting between these two, won by the Raiders 26-20.

But that was a game New York could have won. Chad Pennington had a rare brain warp in that one, and the Jets were threatening when time ran out.

Philadelphia quarterback Donovan McNabb works out. The Eagles play host to Atlanta in an NFC playoff game on Saturday in Philadelphia.

The New York Jets are everyone’s favorite underdog after their 41-0 demolition of the Colts.

Sure, Indianapolis didn’t show up, but Pennington has been near-perfect since taking over for Vinny Testaverde — his coaches think he’s starting to play like a young Joe Montana.

OK, that’s premature. Maybe he’s just a young Rich Gannon, who will be running the Raiders’ offense.

But Charles Woodson and Tory James, the Raiders’ cornerbacks, will play hurt, meaning Laveranues Coles, Wayne Chrebet and Santana Moss will have room.

This will be the fourth game in Oakland for the Jets in the past two seasons, so they should feel at home.

Upset special.

JETS 24-23.

San Francisco (plus 5) at Tampa Bay

Any team with Jeff Garcia throwing to Terrell Owens is never out of a game, as the 49ers proved in coming back from 24 points down against the Giants last week.

But they may have spent too much emotion and energy in that game to come back against the rested Bucs, who will have quarterback Brad Johnson back to get their offense restarted. Johnson is a lot like Kerry Collins, who shredded their defense for most of last week’s game.

And …

Tampa Bay’s defense is too solid to melt down the way New York’s did last week, especially at home.

BUCS, 26-17

Pittsburgh (plus 4) at Tennessee

This is a replay of a 31-23 Titans win — the game in which Tommy Maddox injured his spine.

Maddox is back — the comeback player of the year for his emergence from nowhere and then from that injury. Last week, he rallied the Steelers from a 17-point deficit against Cleveland.

But the Titans are lurking quietly — nobody really seems to have noticed they finished the season with 10 wins in 11 games.

No Tennessee player made the Pro Bowl, although linebacker Keith Bulluck made second-team All-Pro.

Tennessee is a solid overall team playing at home. The Steelers allowed a backup QB to throw for 429 yards last week.

TITANS, 31-23

LAST WEEK: 3-1 (spread) 2-2 (straight up).