EAST RUTHERFORD, N.J. ? This could have been one of Bill Parcells’ worst losses. Billy Cundiff turned it into one of Parcells’ biggest wins.

Cundiff, who tied the game at the end of regulation with a 52-yard field goal, tied an NFL record with the game-winner from 25 yards with 5:57 left in overtime to give the Dallas Cowboys a 35-32 victory over the New York Giants.

It was Parcells’ first win as Dallas’ coach, and it came over the team he led to two Super Bowl victories.

The last field goal was Cundiff’s seventh of the game to tie the record held by three others, and it came after an eight-play, 51-yard drive led by Quincy Carter.

“I feel fortunate to win. I would have been very disappointed to lose. It was one of the greatest games I’ve ever been involved in,” Parcells said.

“It’s great when you win,” Giants quarterback Kerry Collins said when he heard what Parcells said. “It was a great football game. It was a fun game to play. It’s no fun to lose.”

Collins rallied the Giants rallied from a 29-14 fourth-quarter deficit and seemed to have the game won when Matt Bryant kicked a 30-yard field goal with 11 seconds left to give them a 32-29 lead.

But Bryant’s ensuing squib kickoff went out of bounds at the 1, giving Dallas the ball at its own 40. Carter then hit Antonio Bryant with a 25-yard pass to the New York 34. Cundiff sent it to overtime with his career-long field goal.

“You can’t pin it on one guy,” said Giants’ coach Jim Fassel, who said Matt Bryant apologized to him for the kick in the locker room. “It was supposed to be a squib down the middle and eat up five or six seconds, leave them at the 30 at best and with just one desperation play.”

New York's Will Peterson (24) upends Dallas' Troy Hambrick in the second quarter. The Cowboys won, 35-32 in overtime, Monday in East Rutherford, N.J.

Carter, who finished 24-of-39 for 298 yards, led the Cowboys 51 yards on the winning drive. The key play was a 23-yard pass to former Giant Dan Campbell, who made his first catch for Dallas after signing in the offseason.

For most of the final quarter, it looked like Parcells’ Cowboys (1-1) would go down valiantly.

The Jersey guy coaching the Texas team watched helplessly as Collins rallied the Giants (1-1) from a 15-point fourth-quarter deficit to a 32-29 lead before Bryant’s kick gave the Cowboys just enough field position for the tying kick.

Collins threw second-half TD passes of five yards to Ike Hilliard, one yard to Jeremy Shockey and 20 to Amani Toomer to lead New York’s comeback.

Parcells had been 49-0 during his career with the Giants, Patriots and Jets when his team carried a lead of 12 points or more into the final quarter.