Feb. 6 (Bloomberg) -- The New York Giants' surprise Super Bowl win over the New England Patriots cost Nevada bookmakers a record $2.6 million, the first time the books lost money on the National Football League championship game since 1995.

The sports books handled $92.1 million on the Feb. 3 game, the third-highest amount ever and down for the second straight year, the Nevada Gaming Control Board said in a press release.

The amount is less than the $100 million in bets some sports books expected the game to garner because of the popularity of the large-market teams involved and the Patriots' attempt to complete a 19-0 season.

The board's release gave no specifics on betting patterns or reasons for the decline in bets.

The Giants' 17-14 victory made a winner out of those who bet on New York, a 12-point underdog. The last time the sports books lost money was on the San Francisco 49ers' 49-26 win over the San Diego Chargers, when they dropped $400,000.

The $92.1 million in wagers at the 174 Nevada sports books was shy of the record $94.5 million spent on the Super Bowl between Pittsburgh and Seattle two years ago. It also was less than last year's game, which pitted Indianapolis against Chicago and attracted $93.1 million in wagers.

To contact the reporter on this story: Larry DiTore in New York at lditore@bloomberg.net.

Last Updated: February 6, 2008 09:27 EST