New Orleans, LA -- (Sports Network) - Jake Delhomme threw for 207 yards and two touchdowns to lead the Carolina Panthers to a 31-21 victory over the New Orleans Saints in the regular-season finale at the Superdome.

The Panthers (8-8), preseason favorites to represent the NFC in the Super Bowl, completed a disappointing season with two straight wins after a four- game slide all but dashed their postseason hopes. They were eliminated from playoff contention on Saturday night when the New York Giants beat Washington.

"It's been about the way our season has gone," said Carolina coach John Fox. "To have a very critical game (Giants/Redskins) played the night before our game and not during it was tough. But we were able to challenge our team and I thought for the most part we went out there and gave it our all and came out of there with the win."

New Orleans (10-6), meanwhile, is heading to the playoffs as the NFC South champion and will have a first-round bye before hosting a divisional playoff game on the weekend of January 13-14.

"I thought it was important for us to come out and get some work for the starters," New Orleans coach Sean Payton said. "The focus all week was to prepare like we have been preparing. We didn't really change a thing. My message to the team at the beginning of the week was telling them that they get paid to practice and to play."

Because the Saints had already locked up the second seed in the NFC, head coach Sean Payton played most of his regulars only one quarter -- or less.

Quarterback Drew Brees led the Saints to a touchdown on his only full series, directing an eight-play, 65-yard march that ended with Reggie Bush's one-yard scoring run for a 7-0 lead.

Brees threw an eight-yard pass on the first play of New Orleans' second possession, then left the field to a standing ovation. He finished the game 4- of-5 for 46 yards and in his first season with the Saints threw for 4,418 yards with 26 touchdowns and just 11 interceptions.

Bush had three carries for 20 yards and two receptions for 13 yards. Running back Deuce McAllister sat out for New Orleans, as did wide receivers Joe Horn and Terrance Copper, and defensive end Will Smith.

Delhomme, meanwhile, returned after a three-game absence because of a thumb injury. He completed 23-of-27 passes without an interception. DeShaun Foster ran for 79 yards and a touchdown on 19 carries in the victory, while Steve Smith caught seven passes for 85 yards with a pair of scores.

Jamie Martin took over for Brees and completed 16-of-24 passes for 208 yards with a touchdown and an interception.

Martin's first pass of the second half was intercepted by Chris Gamble, who raced 18 yards to the end zone to give Carolina a 21-14 lead.

Another Martin turnover, a fumble after a sack late in the third quarter, led to another Carolina score. Delhomme needed just two plays after the mistake to put his team in the end zone, hitting Smith with a 15-yard touchdown pass to for a 28-14 edge.

The Saints answered with a 78-yard drive for a touchdown, as Fred McAfee's six-yard run on the final play of the third quarter made it a seven-point game.

John Kasay then kicked a 19-yard field goal on Carolina's next series to increase the lead back to 10 and provide the final margin.

After Bush's touchdown on the game's first series, the Panthers drove 73 yards in nine plays for the tying score. Delhomme hit Smith down the middle with a 22-yard scoring strike.

The Saints went back in front in the second quarter when Martin found Jamaal Branch with a seven-yard touchdown pass. Devery Henderson had the key play with a 65-yard catch and run.

Carolina tied it just over a minute before halftime when Foster capped a 14- play, 85-yard drive with a two-yard touchdown run on a fourth-down play.

Game Notes:

The Panthers swept the season series, also posting a 21-18 win on October 1 in Charlotte. Carolina has won three straight against New Orleans and Delhomme improved to 6-2 all-time against his former team.