The New York Giants led 23-13 in the fourth quarter of their season opener against the Dallas Cowboys.

Tom Coughlin and Eli Manning talk during the game vs. the Cowboys (Getty Images).

The New York Giants led 26-20 with 1.:34 left of their season opener against the Cowboys.

The New York Giants lost 27-26.

Tony Romo found Jason Witten in the endzone with seven seconds left after bringing the Cowboys 72 yards down the field to complete the comeback.

Eli Manning threw for 193 yards and the Giants ran for 99 yards in a subpar offensive performance. But the Giants defense stepped up all game (until the final quarter), picking off Romo twice and recovering a fumble.

The Giants had a chance to cement the game in the fourth quarter. Before kicking the field goal to go up 26-20, the Giants had a third-and-goal from the 1-yard line. The Giants elected to pass, and Eli Manning threw the ball away to stop the clock.

Had the Giants run the ball and kept the clock going, or had Manning taken a sack and kept the clock running, the Giants could have taken 40 more seconds off the clock with the Cowboys not having a timeout.

The Giants kicked the field goal on fourth down to go up by six and the Cowboys got the ball back with 1:34 and go down and win the game.