SADLY, BUDDY RYAN'S Eagles still can't win a playoff game.

Even the computer spit out a tough result for Buddy's 1988 Birds, as they dropped a 31-17 decision to Andy Reid's 2004 Super Bowl Eagles at Lincoln Financial Field last night in Game 2 of the "Best of the Nest" series on WIP (610-AM).

"Best of the Nest" is a fantasy tournament of the six best teams in Eagles history. The Game 2 matchup was played 300 times on the NFL simulation program

run by www.whatifsports.com. All the games on WIP and recapped in the Daily News represent the average result of those 300 games.

An average result of 31 points? Ryan's defense didn't give up that many points in any game during the 1988 season. Hard to believe, Merrill.

Player of the game Donovan McNabb was 20-for-31 for 342 yards and three touchdowns to lead the West Coast offense of '04 past the "46" defense of '88.

Terrell Owens - who actually might have fit in with a Buddy team, or taken a lot of lumps from defensive veterans if he didn't - burned the '88 team with six catches for 129 yards and two TDs.

Randall Cunningham threw touchdown passes to Keith Jackson and Michael Haddix, and Luis Zendejas, still in Buddy's good graces at the time, hit a 37-yard field goal to account for the 1988 scoring.

The 2004 team moves on to meet the 1960 NFL champion Eagles in the semifinals tomorrow at 8 p.m. during Glen Macnow's show on WIP. The other semifinal is tonight at 8 o'clock when the top seed, the 1949 NFL champs, battle the 1980 Eagles. Look for a recap of that game in tomorrow's Daily News.

The semifinal winners meet Saturday in the title game at noon during the WIP show hosted by Macnow and Ray Didinger.

Then, in Monday's paper, look for a special column from Daily News alum Didinger on the greatest teams in Eagles history and the winners of the WIP-Daily News "Best of the Nest" contest. *