http://www.msnbc.msn.com/id/3700009/?pg=42#anc_NFL_playoffs_06
Tiebreaker rules
To break a tie within a division — two clubs:
Head-to-head (best won-lost-tied precentage in games between the clubs).
Best won-lost-tied percentage in games played within the division.
Best won-lost-tied percentage in common games, if applicable.
Best won-lost-tied percentage in games played within the conference.
Best net points in division games.
Best net points in all games.
Strength of schedule.
Best net touchdowns in all games.
Coin toss.
To break a tie within a division — three or more clubs:
(Note: If two clubs remain tied after third or other clubs are eliminated during any step, tie-breaker reverts to step 1 of the two-club format)
Head-to-head (best won-lost-tied precentage in games among the clubs).
Best won-lost-tied percentage in games played within the division.
Best won-lost-tied percentage in games played within the conference.
Best won-lost-tied percentage in common games.
Best net points in division games.
Best net points in all games.
Strength of schedule.
Best net touchdowns in all games.
Coin toss
To break a tie for the wild-card:
If the tied clubs are from the same division, apply division tie-breaker.
If the tied clubs are from different divisions, apply the following steps.
Two clubs
Head-to-head, if applicable.
Best won-lost-tied percentage in games played within the conference.
Best won-lost-tied percentage in common games, minimum of four.
Best average net points in conference games.
Best net points in all games.
Strength of schedule.
Bet net touchdowns in all games.
Coin toss.
Three or more clubs
(Note: If two clubs remain tied after third or other clubs are eliminated, tie-breaker reverts to step 1 of applicable two-club format.)
Apply division tie-breaker to eliminate all but the highest ranked club in each division prior to proceeding to step 2 The originial seeding within a division tie-breaker remains the same for all subsequent applications of the procedure that are necessary to identify three wild-card teams.
Head-to-head sweep (Applicable only if one club has defeated each of the others or if one club has lost to each of the others).
Best won-lost-tied percentage in games played within the conference.
Best won-lost-tied percentage in common games, minimum of four.
Best average net points in conference games.
Best net points in all games.
Strength of schedule.
Bet net touchdowns in all games.
Coin toss.