Did anyone think the Carolina Panthers would have the NFC’s best record after 10 games? Or that Jake Delhomme would be pulling off last-minute comebacks a la John Elway?

Did anyone think the Dallas Cowboys would be tied for the NFC East lead?

That’s the NFL, where any team can turn things around in any given season — even the Cincinnati Bengals.

So maybe it’s not surprising that the Panthers-Cowboys game Sunday at Texas Stadium involves two division leaders.

Don’t look for a lot of points in a game in which Dallas is favored by three.

The Cowboys (7-3) have been shut out twice in their last four games, but their defense is keeping them alive. As for the Panthers (8-2), seven of their wins were decided late and three went to overtime.

“We’re the Cardiac Cats,” defensive tackle Kris Jenkins says. “I’m starting to get tired of it. I think I’m starting to get heart problems.”

It’s liable to happen again.

COWBOYS, 15-13

Detroit (plus 10 1/2) at Minnesota

The Lions have lost 21 straight road games. The Vikings have a four-game losing streak — two at home and two away.

VIKINGS, 21-4

Oakland (plus 11) at Kansas City

The loss in Cincinnati took the pressure off the Chiefs.

CHIEFS, 32-13

San Francisco (off) at Green Bay

The 49ers are 0-4 on the road, the Packers just 2-3 at Lambeau.

PACKERS, 30-24

Washington (plus 6) at Miami

Spurrier calls the plays again — perhaps for Tim Hasselbeck.

DOLPHINS, 20-3

Cincinnati (minus 3) at San Diego

Trap game for the Bengals, who are usually on other end.

BENGALS, 31-20

New England (minus 5) at Houston

How much did the Dallas game drain from the Pats? Some, but New England doesn’t lose to teams it should beat.

PATRIOTS, 23-17

New Orleans (plus 5 1/2) at Philadelphia

The Eagles hung in early. Now they’re healthier, especially quarterback Donovan McNabb.

EAGLES, 27-17

Pittsburgh (plus 3) at Cleveland

The Steelers keep talking about an “easy” schedule. Nothing’s easy if you play the way they do.

BROWNS, 21-20

New York Giants (plus 5) at Tampa Bay (Monday)

Keyshawn’s absence makes the Bucs’ hearts grow fonder.

BUCS, 30-21

St. Louis (minus 8) at Arizona

Beware the Cardinals at home.

RAMS, 24-20

Seattle (plus 2 1/2) at Baltimore

The Seahawks are 1-3 on the road. But they have a quarterback, and the Ravens don’t.

SEAHAWKS, 17-12

Buffalo (off) at Indianapolis

The Bills have three safeties in their last three games. But no touchdowns.

COLTS, 37-2

Tennessee (minus 7) at Atlanta

Tennessee scores 30 for the seventh time in eight games.

TITANS, 37-13

Chicago (plus 10 1/2) at Denver

Jake Plummer’s back, so all is right with the Broncos’ offense.

BRONCOS, 31-13

Jacksonville (plus 4) at New York Jets

A big game at Marshall University: Byron Leftwich vs. Chad Pennington.

JETS, 28-26

• Last week: 9-7 (spread); 12-4 (straight up)

Season: 90-66-4 (spread); 101-59 (straight up)