NFL

TALKING ‘SACK’

Don’t ask Giants defensive end Osi Umenyiora about his record-setting sack frenzy against the Eagles two months ago.

It’s a very touchy subject.

“I don’t really want to talk about that,” Umenyiora said yesterday when reminded of his eye-popping six sacks against Philadelphia on Sept. 30. “That was a long way in the past, and it’s gotten me nothing but double- and triple-teams ever since.”

That mind-blowing individual effort against the Eagles in a Week 3 victory at Giants Stadium – an individual club record and part of a franchise-best 12 sacks overall by the Giants – is even more of an albatross for Umenyiora this week because it’s time to face Philadelphia again.

It’s a potentially huge burden for Umenyiora and the Giants because Sunday’s contest is in Philadelphia, in front of the Eagles’ famously vicious fans, and the circumstances will be dramatically different this time around.

Not only are the 5-7 Eagles fighting for their playoff lives, but they also will have Brian Westbrook, their Swiss Army knife of a runner, back on offense after he was an injury scratch in the Giants’ 16-3 win the first time. Above all, though, Umenyiora has to face Pro Bowl left tackle William Thomas instead of getting a rematch with Thomas’ hapless punching bag of a backup, Winston Justice.

“After that first game, the Eagles are definitely going to want to prove a point to (Umenyiora),” defensive end Michael Strahan said. “I’m glad I’m not him this week.”

Umenyiora, who because of the extra attention has managed five sacks combined in the eight games since his big night, agrees with Strahan that he will be a marked man this time. He also knows the Eagles will be angry.

“I don’t think they’re going to let that happen again,” Umenyiora said of six sacks. “If it does, somebody could lose their job – and I’m not talking about the players. It would probably be a coach.”

Then again, the Giants’ sack display against the Eagles in the first meeting wasn’t completely out of character. They continue to lead the NFL with 44 sacks and are coming off an impressive six-sack effort in Sunday’s 21-16 win at the Bears.

In other words, the Giants say, a gimpy Donovan McNabb – back this week after missing the past two games with ankle and thumb injuries – shouldn’t expect a lot of passing and scrambling lanes just because Westbrook and Thomas are back.

“Our guys up front are capable of putting pressure on anybody – I don’t care who you are,” linebacker Reggie Torbor said.

Umenyiora didn’t appear intimidated by his personal matchup with Thomas, a 10-year veteran who outweighs the Giants’ 261-pound end by nearly 75 pounds but still has the quickness to negate Umenyiora’s speed moves.

Umenyiora has held his own against Thomas in the past, recording 3½ sacks in eight games combined before this season, and doesn’t see why Sunday will be any different.

“Me and him, we usually go at it every time we play each other,” Umenyiora said. “I have beaten him once or twice, but he has had his fair share of times where he blocked me, so I think it’s a good matchup.”

bhubbuch@nypost.com