Super Bowl XLVI is a Super Bowl rematch that fans are anxiously anticipating, but will the sequel be as good as the original?

The Patriots, led by future hall of fame quarterback Tom Brady, will play the red hot Giants for all the marbles, and the first time these two teams met, it was an instant classic.

In 2008, it was the Giants who upset the 18-0 Patriots by a score of 17-14 in Super Bowl XLII, with a couple of miraculous plays from Eli Manning and David Tyree late in the fourth quarter.

Fast forward four years later, and much has changed since then. For one, the Patriots are not going for a historical 19-0 record, and their defense is far from being one of the best in the league.

In fact, their pass defense ranks 31 in the league, but because they have Brady still anchoring the offense, they have managed to make it to another Super Bowl. Brady threw for 5,235 yards, 39 touchdowns and 12 interceptions this season.

Perhaps the biggest difference in this matchup and the matchup that took place in 2008 has to be the other quarterback.

Manning is no longer just Peyton Manning’s talented little brother, because he has elevated his play to elite status, especially in the playoffs. In the post-season, Manning has thrown eight touchdowns with only one interception and has a quarterback rating of 103.1.

And Manning has already proved that he was clutch in their Super Bowl match-up four years ago, when Manning hit Plaxico Burress for the game-winning touchdown pass. Heck, Manning proved that all season, as he now holds the most fourth quarter touchdowns in a single season with 15.

As good as Brady and Manning are, the X-factors for both teams are the new faces on each team. The players that were not involved with Super Bowl XLII could very well be the deciding factors for both teams.

Assuming that you have watched any football this season, you know that I am talking about the Patriots’ Rob Gronkowski and the Giants’ Victor Cruz.

Gronkowski set multiple tight end records in 2011, as he broke the single-season records for receiving touchdowns, most total touchdowns and most receiving yards.

Simply put, Gronkowski is a match-up nightmare for defenses, and Brady throws his way quite often, especially in the red zone.

As for Cruz, he appeared onto the scene this season out of nowhere and was third in the league in receiving yards with 1,536.

He is the kind of player who can turn a relatively small gain into a sensational touchdown. After all, this is the same player who had a 99-yard touchdown reception against the New York Jets late in the regular season.

So both offenses have plenty of weapons and can obviously put a lot of points on the board, but will the defenses have their way?

The Giants defense, as of late, have been playing in the same type of fashion that they played in 2007 with dominant plays upfront by Jason Pierre Paul, Justin Tuck and Osi Umenyiora.

They have only given up 321 total yards per game in the playoffs, which is the second best in the postseason.

However as bad as the Patriots have been on defense all year, some might be surprised that the Patriots are only four yards behind the Giants in yards given up per game.

What might be more surprising to fans is the fact that the same defense that gave up 294 yards per game through the air, has only given up 195 yards in the playoffs.

So can this game be as good, if not better, than their encounter four years ago?

With both defenses stepping up their play in the postseason, Manning elevating his play to the level of Brady’s, and big-time playmakers like Cruz and Gronkowski at both quarterbacks’ disposal, I ask, ‘why not?’