East Rutherford, NJ (Best E Casino) - John Carney's fourth field goal of the afternoon, a 22-yarder with 8:39 remaining in overtime, boosted the unbeaten New York Giants to a 26-23 win over the Cincinnati Bengals.

Cincinnati's Shayne Graham tied the game with a 21-yard field goal on the final play of regulation, but the Bengals (0-3) couldn't overcome Eli Manning in overtime. The New York quarterback stayed cool under pressure, completing a huge 31-yard pass to a leaping Amani Toomer on a 3rd-and-10 play, moving the ball to the seven.

Two plays later, Carney split the uprights for the defending Super Bowl champions, who enter their bye week by moving to 3-0 for the first time since 2000, the season they finished 12-4 to win the NFC East title before losing to Baltimore in the Super Bowl.

Manning completed 26-of-43 passes for 289 yards and one touchdown, that a four-yarder to tight end Kevin Boss with 1:50 remaining in the fourth quarter.

"At the end, guys stepped up and made plays," said Manning. "We've always kind of had that ability, had that about us. It's good we haven't lost yet. It's something you really can't coach, can't teach. For some reason, when it's clutch time and we need to make some plays, we tend to find a way to make plays."

Carson Palmer was 27-of-39 passing for 286 yards and his first TD of the season for the Bengals, while T.J. Houshmandzadeh had 12 catches for 146 yards and a score in a losing effort.

"Obviously, we're as disappointed as we can be, losing the football game," said Bengals coach Marvin Lewis. "We made some positive plays, but you have to finish the thing out."

The Bengals methodically moved the ball 82 yards in 12 plays to go in front 20-16 with 4:39 remaining in the fourth quarter. They converted a trio of third downs, and Palmer went 6-for-6 passing during the march for 63 yards, the last one a perfect 17-yard lob over the middle to a leaping Houshmandzadeh in the center of the end zone.

The Giants came right back with Manning finding Steve Smith over the middle on a 15-yard play to convert a 3rd-and-10 to the Cincinnati 17. A short time later Boss caught a rocket in traffic and bounced off two defenders before holding on for the go-ahead score.

Houshmandzadeh had 53 yards worth of receptions on four catches, helping the Bengals move into range for Graham to tie the game. The Bengals nearly went ahead, but Antonio Chatman was stopped at the three before the Bengals called timeout with four seconds remaining.

"We were confident enough offensively that if we felt we got a chance to get the ball, the smart thing would be to kick the field goal and go into overtime," said Palmer. "I felt 100 percent confident, as an offense, we'll go down and score (in overtime). We didn't, obviously. It's disappointing and upsetting."

Each team punted once in OT, but Manning remained calm under intense pressure. He first completed a 28-yard pass to Plaxico Burress. Then, on the crucial third down play, Manning lobbed the ball perfectly to Toomer, who tip-toed along the left sideline to make the grab, setting up Carney's winning boot.

Carney has converted all nine of his field goal attempts this season. The veteran was signed as an insurance policy after Lawrence Tynes underwent an exploratory arthroscopic procedure on his left knee in late August. Tynes could possibly return after the bye week.

"Lawrence is a great kicker, he had a great season last year," said Carney. "I've kicked with him now for two weeks and he's kicking the ball really well. Best case scenario for me, I wouldn't mind hanging out here as an insurance policy for a couple of weeks."

The Bengals struck first with Graham nailing a 22-yard field goal in the final minute of the opening quarter. That culminated a 12-play, 59-yard drive, but the Giants defense stiffened after Cincinnati had a first down at the five.

Brandon Jacobs' plunge over the top from a yard out boosted the Giants in front, 4:24 into the second quarter. The Giants drove 80 yards in nine plays, with the big 21-yard connection coming between Manning and Boss, moving the ball to the 15.

Chris Perry put the Bengals in front again at 10-7 a bit over three minutes later, surging 25 yards to the right side, untouched to the end zone.

Carney's 24-yard field goal tied the game with 3:55 remaining in the half. Burress nearly had a TD catch on third down, but his left foot was barely out of bounds.

Palmer led his team down the field until the final minute of the second quarter, but was sacked by Mathias Kiwanuka, forcing Graham to kick a 30- yard field goal with 32 seconds remaining. The ball was tipped by Fred Robbins at the line of scrimmage, but knuckled through the uprights to give the Bengals the 13-10 edge.

The Giants tied the game on Carney's 46-yard field goal with 6:23 remaining in the third. The short 30-yard drive was set up by Domenik Hixon's 26-yard punt return.

Carney's third field goal of the afternoon, a 26-yarder with 11:32 remaining in the fourth quarter, gave the Giants a 16-13 edge. Manning moved the Giants from their own 25 into field goal range, thanks mostly to a 15-yard pass to Smith on a 3rd-and-14 play. Cincinnati's Antwan Odom was then hit with a personal facemask foul, moving the ball to the 17 before the drive stalled.

Game Notes

The Bengals host Cleveland next Sunday, while the Giants will be at home against Seattle on October 5...Perry had 74 yards on 20 carries, while Jacobs was limited to 35 yards on 14 rushes for New York...Giants RB Derrick Ward had 80 yards on nine carries...Palmer was sacked six times...The visitor has yet to win a game in this series in eight all-time meetings...Cincinnati is 7-17 against defending Super Bowl champions...The Giants have a record of 16-4 in games preceding a regular season bye, but are 4-15 immediately following a regular season bye.