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IRVING, Texas — The Dallas Cowboys ended 2006 the same way they began it: with a deflating loss to a bad team, the identical record and big questions.

Except there's one big difference. The Cowboys are going to the playoffs this time, no matter how poorly they've played the last month.

The Cowboys blew their last chance to stay alive in the NFC East race and build some much-needed momentum for the playoffs with a 39-31 loss Sunday to Detroit.

"We didn't want to go into the playoffs like this," nose tackle Jason Ferguson said.

"We are definitely going in backwards from the way we wanted to," Tony Romo said. "We may not scare anyone right now. We win a game or two, and that will change."

With consecutive losses for the first time this season, the Cowboys (9-7) open the playoffs Saturday at Seattle.

Detroit (3-13) lost by winning, giving up the No. 1 overall pick by scoring its most points since the 2003 opener. Jon Kitna was 28-of-42 passing for 306 yards and four touchdowns, two to Roy Williams.

The final day of 2006 was marked by repeated mistakes by Romo, the Pro Bowler who had an interception and lost two of his four fumbles, and a couple of huge miscues by cornerback Terence Newman that overshadowed his 56-yard punt return for a TD. Newman's personal foul wiped out an interception return for a score on the game's first snap, and he muffed an earlier punt that led to a Detroit touchdown.

Back on New Year's Day 2006, the Cowboys were lifeless in a 20-10 season-ending loss to a St. Louis team that had lost four straight games. Dallas had been eliminated from the playoffs by games played earlier that day.

Now, like then, there are questions about whether coach Bill Parcells is coming back. He's still got at least one more game left.

"This is pretty low. I am just disappointed," Parcells said. "This is my life. This is what I have been doing all these years. Of course, I take it personal."

The Cowboys have a short week to get things straightened out, or it could be another one-and-done in the playoffs like 2003 in Parcells' first season.

"It's not about turning it around now," he said. "We just have to play a good game. I believe in the players, and I do think we can do some things well, but just this last couple of weeks here we have not done them the way I hoped we would."

The Cowboys have allowed 132 points the last four games, the exact amount they gave up the previous eight games. And they lost all three games at home during that stretch.

Roy Williams caught the first two TDs for Detroit, a great one that withstood replay and another with 2 seconds left in the first half. Mike Williams caught a 21-yarder that put Detroit ahead for good and Mike Furrey punctuated his TD by firing the football into a plastic Cowboys logo behind the end zone, knocking it off the wall and putting a crack in it.

"I didn't think the star would come down," he said. "I didn't want to do that. But all the guys enjoyed it."

The Raiders did, too. Now Oakland gets the top overall pick and the Lions will go second.

Detroit last week botched the final play with a chance to beat NFC-leading Chicago.

This time, Detroit made the final play, stuffing a fourth-down scramble by Romo. He also was stopped on a first-down run and forced to throw incompletions on second and third downs.

"It feels good to end the season like this," cornerback Dre Bly said. "In past games, other teams came back and made plays. Today, we were the last team on the field."

Dallas led by one several times, including Newman with the first punt return for a touchdown since 2001 and Terrell Owens catching a 56-yard pass for a 31-30 advantage with 8:09 left.

That play capped a 99-yard drive that was highlighted by Romo losing the ball in his own end zone, picking it up and throwing to Owens for 17 yards.

But the Lions answered with Mike Williams' TD and Romo fumbled on his very next snap. That led to Jason Hanson's fourth field goal of the game and an eight-point Detroit lead with 2:58 left.