SUPER BOWL XXVII : Bills’ Reich Learns the NFC Difference : Quarterback: Cowboys’ defense doesn’t resemble Oilers’, so there was no comeback this time.

It worked once in college, when quarterback Frank Reich led Maryland to the greatest collegiate comeback ever after trailing Miami at the half, 31-0.

It worked once in the American Football Conference, when Reich and the Buffalo Bills defeated the Houston Oilers after trailing, 35-3, during the third quarter.

So when Reich came off the bench for injured starter Jim Kelly during the second quarter of Sunday’s Super Bowl, and the Bills trailing, 14-7, there was reason to believe he might lead another dramatic comeback.

But against the Dallas Cowboys, Reich lost his magic touch.

Or did the Cowboys dislodge it from him?

The Bills lost everything else in their 52-17 setback to the Cowboys at the Rose Bowl, except perhaps their appetite for punishment.

When Reich took over for Kelly with 6:52 left in the first half, the Super Bowl was still super. The memories were fresh. It had been less than a month since Reich worked his miracle at Orchard Park against Houston, turning almost certain defeat into a 41-38 overtime victory.

Don’t think the Cowboys weren’t nervous when Reich’s second pass to Andre Reed was good for a 38-yard gain, leading to a Buffalo field goal.

“I was feeling like I never stepped out,” Reich said. “I felt like we were moving the ball well. I think it hurt us that we ended up having to kick that field goal in that first drive that I came in. We still had other chances, but if we could have made something happen there, maybe it would have been different.”

But there would be no miracles, only misery.

The Cowboys kept scoring and the Bills kept fumbling.

Reich bungled his one real window of opportunity. On the last play of the third quarter, he scrambled to his right and threw a 40-yard touchdown pass to receiver Don Beebe, cutting the Dallas lead to 31-17.

On the next series, the Bills’ defense stopped the Cowboys at midfield and forced a punt. Momentum was swaying.

Buffalo took over at its 12. On third and 10, wide receiver James Lofton lost his defender on an out pattern to the right sideline. Reich let the ball go and quickly wished he hadn’t. The pass sailed out of Lofton’s reach.

The Bills were forced to punt and Dallas took over on its 44. Two plays later, Troy Aikman threw a 40-yard scoring pass to Alvin Harper to make it 38-17.

With one lousy pass, Reich knew he had let his best chance get away.

“When it was 31-17, I really thought we had a chance to get back in the game,” Reich said. “Probably the one throw that I’ll go back and look at later is the one third-and-10 I threw to James Lofton. He ran a great route and he was open. It just came off my hand funny, it kind of slid out to the right, and then they got a quick touchdown after that and it kind of hurt us.”

Unfortunately, Reich could not click his cleats three times and wish back the Oilers’ defense, which played so pathetically during the Bills’ second-half comeback that it led to the firing of Houston’s defensive coordinator.

The Cowboys’ defense, of course, is in a different league: the NFC.

With 9:41 left, Reich was intercepted by Cowboy safety Thomas Everett, who returned it 22 yards to the Buffalo eight, setting up a Dallas touchdown.

On the next series, Reich’s fumble was recovered by Dallas linebacker Ken Norton, who returned it nine yards for another touchdown.

Later, another Reich fumble was returned 64 yards by Leon Lett, who would have scored had he not celebrated too soon and had the ball stripped from behind near the goal line for a touchback.

Reich came up with nine reasons the Bills lost. Nine turnovers.

“I give them a lot of credit,” he said. “They put good pressure on us, they forced the turnovers.

“It seemed like just when we’d get a little momentum going they would do something to force another turnover to stop our momentum. You have to give them a lot of credit.”

Buffalo handed the Cowboys everything else, so why not credit?

Believe it or not, Buffalo can’t wait to get back to another Super Bowl.

“There’s disappointment,” Reich said. “But I believe this ballclub can go to the Super Bowl four years in a row. I believe we have the type of character to come back.”

Not quite the comeback Reich had in mind.