The spread is the point difference oddsmakers set to even out lopsided matchups. A bettor who put $110 on the Patriots would need the team to beat the Giants by at least 14 or 15 points to get back $210, which includes his original bet.
Oddsmakers set the total score of the two teams at around 55. Bettors can wager that the final total will be more or less than that amount.
Kornegay predicted a record handle at Nevada sports books, topping the $94.5 million record set in 2006 when Pittsburgh beat Seattle 21-10.
The Patriots are trying to become the second team in NFL history to go undefeated. They already beat the Giants this season, winning 38-35 in the regular-season finale.
"The Giants played right with them for the majority of the game," Esposito said. "And there will be another Manning (New York quarterback Eli Manning) in the Big Game."
MGM Mirage Inc. sports book director Robert Walker expected the handle in Nevada sports books to hit $100 million.
"I think with the New York team and the Patriots being the most popular team in football, it has the makings of being a special game," he said.
Patriots heavy favorites against Giants at Las Vegas sports books - NFL - Yahoo! Sports