NFL

Eli confounded by Giant collapse

MINNEAPOLIS — Eli Manning had just finished his best statistical season as a Giant, but it was little consolation following yesterday’s 44-7 loss to the Vikings at the Metrodome. For the second straight week, the Giants (beaten 41-9 by the Panthers last Sunday) were blown out.

And though the defense deserves its share of the blame for allowing 85 points over the final two games, the offense was just as inept, scoring only 16. Manning, who completed 17 of 23 passes for 141 yards, no touchdowns and one interception yesterday, was at a loss to explain the late-season collapse.

“I don’t know why all of a sudden this play came about us and we started making mistakes and not being able to make third downs and looking bad, and not playing our style of football by any means,” Manning said. “I don’t think there’s an answer for it. I don’t think there’s just one thing. It’s a combination of mistakes and not doing little things right.”

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The Giants offense managed just 181 net yards, and the lack of production only compounded the problems the defense was having stopping the Vikings. The Giants punted on their first four possessions of the first half before Manning was intercepted on a deflected pass. The turnover led to the Vikings’ final touchdown of a half, when the home team built a 31-0 lead.

Manning said he was “embarrassed” by the Giants’ performance, and hopes there will be some soul-searching after the team’s first non-playoff season in five years.

“You’ll think about it and try to figure out some answers about what you could have done better and what you could have done differently,” he said. “But when it all comes down to it, we have to get back to work and make sure we’re doing the things to improve.

“You can sit and dwell on it and complain about it all you want, but that’s not going to fix anything,” he added. “We’ve got to make some changes and fix some problems.”

He wasn’t specific about what changes needed to be made, but the offensive line figures to be revamped. Also due is an upgrade at running back. The receiving corps, which appeared to be the team’s weak link coming into the season, has stabilized with the emergence of Steve Smith, who caught a franchise record 107 passes for 1,220 yards and seven touchdowns this year. Manning passed for 4,021 yards and 27 touchdowns, both career highs, against 14 interceptions.

“Those are things that you can build on for next year,” Manning said. “We also have to fix some things and get back to running the ball better and stop turning the ball over.”

george.willis@nypost.com