When the 76ers' Allen Iverson walked into the Pepsi Center in Denver last Monday, he was wearing a Dallas Cowboys cap.

Took some flak for it, too.

"I've been a Cowboys fan since I was 5,'' Iverson said after the Sixers' blew a 13-point lead and lost 108-106 to the Toronto Raptors. ''I became an Eagles fan once I came to Philadelphia.''

And then he laughed and said "I'm pretty sure not all the Eagles are Sixers fans.''

Perhaps not, but the Eagles are facing the Cowboys tonight in a rematch, the winner advancing in the NFL playoffs. At the same time, the Sixers are visiting the Detroit Pistons, looking for salvation after two incredibly frustrating performances, the first being a loss to the Washington Wizards in which they coughed up an 18-point lead.

Iverson, who had fluid drained from his left knee before Friday night's game and got kicked in the leg during the game, isn't playing. So, wherever he might be, will he be wearing a cap in support of the Cowboys or the Eagles?

''I'm not going to wear one if I'm in a house or a building,'' he said, laughing. ''Nobody talks about it if I wear an Eagles cap, only if I wear a cap from a different team.''

On two other subjects:

Iverson, had he not been limping so badly, was more than prepared to play tonight in Auburn Hills, even though he had such a negative experience as a Piston the second half of last season.

''I'd play if the game was in Egypt,'' he said. "It's hard to be bitter about anything that happened before I got here. This has been such a good experience, it's as if God blessed me with a better opportunity.''

And . . .

If the All-Star ballots keep rolling in and Iverson is designated a starter in the game in Dallas, he's not sure whether he'd play.

''That's something I've talked to my wife about,'' he said. ''I'm not saying it's 'out,' but I need to make a smart decision.''