HOUSTON – It was more of a chuckle than a laugh from Eli Manning on Friday morning when he was asked if he owns the secret formula for beating the Patriots in a Super Bowl.

After all, Manning and the Giants are the only ones to have done it, and they accomplished that feat twice in a five-year span.

“No, I don’t think there’s a secret formula,’’ Manning said. “It’s not: be down by two or be down by four with two minutes to go, can you create that scenario, then hit a couple of very contested throws at the end of the game to win. I don’t think that’s how you want to draw it up. Just kind of the way it worked out those games.

“Obviously Seattle was right there and was 1 yard away from winning a few years ago. I don’t think there’s a special formula.’’

The Giants were able to beat the Patriots after the 2007 and 2011 seasons by utilizing an identical formula: Keep it close, keep it low-scoring and stay within striking distance in the closing minutes before putting the ball in the hands of their quarterback.

Manning said the Giants also succeeded because they did not go into Super Bowl XLII and XLVII viewing the Patriots as unbeatable.

“We didn’t look at ’em in awe and say, ‘It’s the Patriots, it’s Bill Belichick and Tom Brady,’ ’’ said Manning, who will learn Saturday night if he is to win the prestigious Walter Payton Man of the Year Award. “We just kinda had our game plan and went out there and could execute it.’’

Falcons quarterback Matt Ryan said earlier in the week that Manning offered advice on how to beat the Patriots in Super Bowl LI via text messages. Days later, Ryan downplayed the “advice’’ aspect.

“We’re buddies,’’ Manning said. “Last Super Bowl we were in San Francisco, played golf together earlier in the week. Kind of been texting him through the playoffs a little bit. They’re playing well, excited for him being in the Super Bowl.’’

Manning always stops by the Super Bowl host city for promotional appearances, and he admitted attending this year, after the Giants went 11-5 and were bounced out of the playoffs by the Packers, was more difficult.

“Yeah, it’s hard, especially making the playoffs and then kind of watching some of the playoff games, that desire and that want is definitely there,’’ he said. “Obviously this year we made improvements and got closer to our goal. Go from there. We got to make sure we’re taking that next step to get better next year.

“I am encouraged. You win 11 games, you’re doing good things, [but] it doesn’t mean it’s guaranteed for next year. We got to work our tail off and we need guys to step up, we got to make additions, we got to work and make sure we’re doing everything possible to get there. But I know the organization will do that, I know Coach McAdoo, my teammates, we’re gonna continue to work and make sure we’re making improvements to make that happen.’’

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