PHILADELPHIA – Terrell Owens had three touchdown catches and Donovan McNabb threw for 330 yards and tied a career high with four TD passes, leading the Philadelphia Eagles over the Giants 31-17 yesterday.

Two-time NFL MVP Kurt Warner had a lackluster de but for the Giants, who lost their ninth straight game and first under new coach Tom Coughlin. Heralded rookie Eli Manning made his NFL debut in the final minutes, handing off to Tiki Barber for a 72-yard TD run on his first play.

The Eagles, runners-up in the NFC championship the last three years, won their season opener for just the second time in coach Andy Reid’s six seasons.

Owens, playing his first game with the Eagles after eight sometimes-controversial seasons in San Francisco, made an immediate impact, scoring on his first two receptions in the first quarter. The four-time Pro Bowl receiver finished with eight catches for 68 yards, including TDs of 20, 3, and 12 yards. McNabb completed 26 of 36 passes and had no interceptions.

After the Giants took a 7-0 lead on Ron Dayne’s 3-yard run early in the first quarter, the Eagles came right back.

Brian Westbrook ran 50 yards to New York’s 21.Two plays later, McNabb dropped back, pump-faked and lofted a pass into the right corner over cornerback Will Allen and safety Shaun Williams into Owens’ hands. McNabb’s 3-yard TD pass to Owens made it 14-7.

Warner, who led St. Louis to a Super Bowl victory in 1999, has lost his last nine starts, including to the New England Patriots in the 2001 Super Bowl.

Warner finished 16-of-28 for 203 yards and was sacked four times. Barber had 125 yards rushing on nine carries. Manning was 3-of-9 for 66 yards, and fumbled after being hit hard on the final play.