(My Sportsbook) - The NFC South-champion Panthers are shooting to close the regular season with three straight victories. A week after snapping a three- game skid with a narrow victory in Arizona, the Panthers topped Detroit at home, 20-14. Coach John Fox now finds himself in an interesting position entering a season finale with the playoffs on the horizon.

"As you are trying to get ready for a season, just like we are trying to get ready for the playoffs, it is a fine line," said Fox, who will enter his first NFL postseason tournament as a head coach. "It is a very fine line and getting your team ready to play, and yet having guys available to play. So, it's very hard. It's much the same juggling act you do in the preseason when you are trying to get your team battle-tested, you want to make sure you have a team left when you get to battle. It's been a little bit like that the last two weeks. I think last week was probably a little bit more difficult in that we did have five guys that were nicked. It wasn't a matter of just holding them out as it was they just weren't 100 percent ready to play.

"This week will be a little bit different because some of those same guys are a week better. We are going to play who is healthy and play them as needed. This is a game that we need to win. It affects the seedings of the playoffs and we are going to be doing everything in our power to win."

As the regular season winds down, the Panthers' offense is taking form. Carolina will never be confused with St. Louis or Kansas City, but QB Jake Delhomme has raised his level of play in recent weeks.

Last week, Delhomme completed 29-of-35 passes (83 percent) for 260 yards and two touchdowns. Carolina held the ball for 38:14 and converted 7-of-14 third downs. Delhomme hit nine different receivers with completions and seems to finally feel comfortable with his role in the team's run-first offense.

"That's just kind of the way we play. We have a solid defense, ball control on offense, running the football a great deal and solid special teams," said Delhomme. "That formula will call for a lot of close games. We just have a belief that if things get close at the end we can get it done. We started early in the season winning some games like that and you just have to be the same person when you get in those situations and guys have to make plays. That is the biggest thing -- different guys have stepped up throughout the season. They are not looking around for someone else to make the play, they want to be the guy to make the play and I think that can go a long way."

RB Stephen Davis's ankle injury allowed backup DeShaun Foster to carry 21 times for 76 yards last week versus Detroit. The Panthers boast a balanced offense, as they average more running plays (33) than passing attempts (29) per game.

Davis, who has a club-record 1,387 rushing yards, is expected to play in Week 17 versus New York. The bullish back needs 46 more yards for a new career-high mark, and has a great shot to do so against a reeling New York defense. Davis' seven 100-yard games in 2003 are a career-best and his team has a 19-6 record (.760) when he rushes for 100 yards or more. He has three career 100-yard games against the Giants.

FIRST FOR FOX: Carolina's defense is the biggest reason to believe the Panthers will go a long way in the postseason. The Panthers' defense limited Detroit to 106 net yards of offense. Lions quarterbacks combined to complete 7-of-19 passes for 53 yards and one interception last week. Carolina also held the Lions to a paltry 2.5 yard per carry average. For the season, the Panthers rank ninth in the NFL in points allowed (18.7 ppg) and 11th in total defense (303.3).