Answer based on context:

The Giants hosted the Philadelphia Eagles in a match crucial to their playoff and divisional title hopes. The Giants started off well, stopping the Eagles quickly. Chad Morton then returned a punt to the Eagle 21 and Tiki Barber scored from 11 yards out giving New York an early lead.  After Philadelphia converted a third and 11, quarterback Jeff Garcia drove his team the length of field and Correll Buckhalter tied the game.  The Giants offense, although moving well, was hurt by several penalties and fumbles by Visanthe Shiancoe and Brandon Jacobs. The Eagles went ahead 14-7 with a one-yard run by Brian Westbrook on fourth down, and the Giants added a Jay Feely field goal to make it 14-10 at the recess. The Giants had several opportunities to take command in the second half, but red zone difficulties, similar to those experienced against the Cowboys in week 13, hurt their chances.  Eli Manning hit Plaxico Burress in stride for a big gain to get inside the 10, but were forced to settle for a field goal. After forcing a fumble on the ensuing Eagles possession, the Giants had the ball first and goal from the seven-yard line, but two runs and a pass yielded zero yards and Feely kicked another short field goal, putting the Giants ahead 16-14. The Eagles came right back as Reno Mahe returned the ensuing kick 64 yards for Philadelphia. Westbrook then ran through a gaping hole 28 yards for a touchdown. The Eagles' next drive ended with an interception by Giants cornerback Will Demps. The Giants took advantage on a drive culminating with a Jacobs score from one yard out.  After the score, the Giants went for the two-point conversion, but were denied on a draw play, leaving the score 22-21 with seven minutes remaining. Garcia responded swiftly by driving his squad 80 yards in eight plays; an 18-yard strike to Reggie Brown and a conversion put the Eagles up seven.  Manning was then intercepted on the following drive for an insurance touchdown by Trent Cole, ostensibly putting the game away for Philadelphia. For the game, the Eagles 31st-ranked rush defense held the Giants to 88 net running yards, Manning threw for 282 yards on 28 of 40 passing, Burress recorded 120 receiving yards and Jeremy Shockey had eight receptions for 70 yards. Carlos Emmons and Will Demps recorded the only sacks for the Giants.  For Philadelphia, Jeff Garcia continued his surprising rebirth, completing 19 of 28 passes for 237 yards and one touchdown (along with one interception), and Brian Westbrook gained over 140 total yards while scoring a touchdown.

Which quarterback had more incomplete passes?
Manning