Eli Manning and Cam Newton each have the same number of touchdown passes this season with 28. They just celebrate a little differently. At least for now.

Asked if he has a dance routine that compares to Newton’s, Manning jokingly hinted that one is forthcoming.

“I haven’t polished it up yet,” he said yesterday. “It’s got more work to do. It’s been in progress for 12 years. It’s still a little rusty. I haven’t fine-tuned it yet. But when it’s ready I’ll break it out. I’ve put in a lot of time in the offseason and Tuesdays doing it, but it doesn’t feel right yet.”

The rest of the locker room also had a hard time envisioning Manning performing as elaborate a dance as Newton. The fact that Manning won his second NFC Offensive Player of the Week Award of the season after his near-perfect game against the Dolphins did little to dissuade them from laughing at his expense.

“If he dabbed, they might flag us for celebrating,” defensive tackle Cullen Jenkins said. “I don’t even know if he knows what it is.”

Then he paused.

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“Maybe Odell might teach him. You never know.”

Stewart out

Panthers coach Ron Rivera said running back Jonathan Stewart, the league’s third-leading rusher, will not play against the Giants because of a sprained left foot he suffered against the Falcons last week. Stewart was seen in a protective boot in Charlotte.

“We’re going to be smart about it,” Rivera said. “(Foot specialist Dr. Robert Anderson) is not necessarily concerned, but he does think the foot needs to be rested.”

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Stewart has 989 rushing yards and six TDs. Fozzy Whittaker, Mike Tolbert and rookie Cameron Artis-Payne will handle the carries for the Panthers.

Giant steps

Tom Coughlin said LB Devon Kennard (foot) will not play this week, missing his third game in a row and fifth this season . . . LT Ereck Flowers (ankle) was limited in a jog-through practice. He was initially not expected to participate after leaving the Dolphins game and re-aggravating the injury. “We hope,” Coughlin said of Flowers’ availability on Sunday. “It is a short week.”