The Cowboys have the NFL's best ATS record at 13-4 and enter the playoffs having won five of six. But unless you're counting last week's beatdown of the Eagles' backups, Dallas hasn't defeated a playoff team since Week 6 (an OT win over the Pats), and the only other playoff team it beat all season was Philly. Only seven teams have allowed more yards per carry this season than the Cowboys, and now they're facing a 49ers squad that can run it and has heated up considerably down the stretch. Grab the points.

The 49ers enter the playoffs with a ton of momentum coming off their road win over the Rams, but they are a bit overvalued in this spot. Dallas was unlucky to draw San Francisco here given, against different opponents, I'd likely have taken both teams to win in this round. The Cowboys have advantages at quarterback, overall at the playmaking positions and up front defensively. If the Dallas line gets the type of pressure it can when at full strength, that should help the at-times problematic play action defense. While Kyle Shanahan will surely outscheme Mike McCarthy on the sideline, I can't side with QB Jimmy Garoppolo (2 TD, 4 INT over his last two games) at a spread this meager. There's a couple points of value with the Cowboys.

This game will ultimately come down to whether or not 49ers QB Jimmy Garoppolo can make plays consistently with his arm. You have to figure that the Cowboys will be hell- bent on stopping the run game and making the Niners one-dimensional. On the other side of the coin, this Dallas offense seems to be peaking at the right time.

This is one of my best bets this weekend. I think the 49ers are legitimate Super Bowl contenders. They are so unique in the way they pound and pound the ball. Their running game will help diminish one of the Cowboys' biggest strengths: the pass rush. I also like the way Jimmy Garoppolo is playing. I love San Francisco.

This number is influenced by San Francisco's phenomenal comeback on Sunday,. But its pass defense remains unreliable, so Dak Prescott and company could thrive. Aside from its clunker two weeks ago against Arizona, Dallas has been plowing over foes. Its strong pass coverage will force the 49ers to stick to the ground, limiting their options. The Cowboys’ health has taken a positive turn, with RB Tony Pollard and LB Micah Parsons, the potential Rookie of the Year, expected back. The 49ers must recover from their exhausting five-quarter win over the Rams.

The 49ers have won seven of their last nine and come in with the momentum after winning at the Rams last week. The Cowboys are the best cover team in the NFL (13-4 ATS) and will be popular with the public this week after a 51-26 win at Philadelphia last week. The 49ers fit the profile of a team the Cowboys have had trouble with. The 49ers’ defense allows only 310 ypg, No. 3 in the NFL. The No. 1-ranked Dallas offense will have struggles. I’m eager to know the status of 49ers tackle Trent Williams, but I’ll move forward with expectations he will play. Jimmy Garoppolo, George Kittle and Deebo Samuel are good to go, so I’m in. Take the 49ers to cover and likely win.

Perhaps it would be smart to wait on this game to see if it gets under -3, but I doubt it does because the Cowboys are the most public team in the NFL so it probably only goes back to -3.5 if it moves at all. The Niners obviously can win this game but they are really banged up from Jimmy Garoppolo to Trent Williams to Elijah Mitchell to Azeez Al-Shaair to even punter Mitch Wishnowsky and a few others. The 49ers had to go all-out to win Sunday in Week 18, while Dallas pretty much took it easy Saturday in Philadelphia and will get running back Tony Pollard back this week. Have to go with the healthier home team.

Some books opened higher but I doubt we'll see 3.5 again. The 49ers' weakness has been their secondary, but Emmanuel Moseley is healthy again and his impact is obvious. He had an interception and six tackles in San Fran's overtime win over the Rams. Dallas is inflated because the Cowboys spent the final stretch of the season beating up on the NFC East. Since Week 9, Dallas has lost to the Broncos, Raiders, Chiefs and Cardinals while beating division foes, the Falcons and the Taysom Hill-led Saints. With the Cowboys allowing 4.5 yards per carry, which ranks 23rd, look for the 49ers' balanced attack to carry the day.