"He will play," Coughlin said. "There is no doubt in my mind he will play."
The Pro Bowler Owens didn't practice because of the high ankle sprain he suffered at Carolina on Dec. 22. Owens did not play in the season finale at Washington, and Dallas had a bye last week.
Cowboys Coach Wade Phillips has said Owens' availability for Sunday's game might be determined close to game time, but the Giants aren't buying it.
"He's going to play," defensive end Justin Tuck said. "I don't see him not playing. T.O. is the type of guy, if they allowed him, he would go out with a crutch in his hand. I'm expecting him to be a hundred percent."
Giants receiver Plaxico Burress, who has played with an ankle injury all season, was asked if he had any advice for Owens. "Don't play," Burress said.
As for the Giants and their injury report, center Shaun O'Hara, who missed the Tampa Bay game with a knee injury suffered vs. New England, practiced on a limited basis. But it is unknown if he will play against Dallas.
Four Giants did not practice: Burress, cornerback Kevin Dockery (hip flexor), cornerback Sam Madison (stomach) and tackle Kareem McKenzie (ankle).
McKenzie was injured early in the Tampa Bay game but never came out.
"I think he will work tomorrow," Coughlin said.
Madison was injured against the Patriots and did not play last week.
"Sam looks a little better, to be honest with you," Coughlin said. "He feels a little better, moving better."
Coughlin: T.O. Will Go
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