For every theory or warning put out there about the gifted state of the Cowboys pass-catching options, Kenny Phillips offered a counterpoint.

This is the best group the Giants have faced this season.

“They have a lot of big names, they have playmakers, which every team does,” the safety said.

This is especially tough because the Cowboys have great size across the board with their targets.

“Yeah, but we have big corners,” Phillips said.

This will be an extreme test of the depth along the secondary.

“I think we’re pretty good on the back end as far as playing in the secondary, so I think we’ll be OK,” Phillips said.

In conclusion: “I think we match up well against Dallas,” he said.

This outward show of confidence is in keeping with the way the Giants have operated this season. Their revamped defensive backfield, such an obvious contributor to their 2009 downfall, is playing at a high level, with cornerbacks Corey Webster, Terrell Thomas and Aaron Ross, and safeties Antrel Rolle, Phillips and Deon Grant forming a six-man unit that should be able to hold up against anyone.

After six games, the Giants are ranked second in the league in pass defense, allowing only 172 yards per game and mostly they’ve been able to limit big plays — last week’s 87-yard touchdown to Calvin Johnson notwithstanding. Unlike last season’s dismal showing, the fortified defensive backfield has allowed only four pass plays of longer than 30 yards and only 10 pass plays of 20 or more yards.

The quality of the Giants secondary will be stretched in this game more than any other played thus far, as Tony Romo has four legitimate go-to weapons that can erupt at any given time. Even the Colts aren’t as deep in pass-catchers as the array of talent the Giants will see Monday night against the Cowboys, the league’s fourth-ranked passing offense.

Miles Austin has only two touchdown catches, but leads the Cowboys with 33 receptions for 486 yards. One of the reasons Austin hasn’t been in the end zone much is because resurgent Roy Williams (five TDs) has. Jason Witten, at tight end, is a reliable target and knows his way to the sticks for first downs. The newcomer of the group is the most dynamic athlete, rookie Dez Bryant. He’s caught 18 passes for 211 yards and one touchdown and has flashed his athleticism with a 62-yard punt return for a touchdown.

“He has something other guys can’t match,” Cowboys coach Wade Phillips said.

“They have extreme playmakers,” Rolle said. “They have great playmakers, guys that can hurt you at any given point in the game. Those are guys you definitely have to be aware of at all times. They have multiple weapons, that’s always something to worry about when you’re playing an offense of that nature.”

Thomas says “they’re all different” when analyzing the Cowboys receivers.

“Miles is a strong runner,” Thomas said. “Roy is a big guy who can run, got long hands. Dez Bryant is just a powerful receiver. Just a young, strong dude, doesn’t have his coordination with everything yet, but he’s just a playmaker. Give him the ball in space he makes plays for them.”

Austin is coming off a monster season and often gets paid the most attention, which is probably why one of every four receptions by Williams has been a touchdown. A secondary can’t commit too much manpower on Austin, though.

“They’re going to cause great mismatches for us and people are going to have to make plays,” Thomas said. “We’re not going to be able to double team players in certain positions, we’re going to have to line up mano-a-mano. We look forward to that.”

paul.schwartz@nypost.com

