The football team with the league’s best record and highest-scoring offense opens the Eastern Football League playoffs tonight playing the only team it couldn’t beat this season.

The first-year Maine Sabers will play the Bay State Bucs at 6 p.m. at Falmouth High.

Bay State (6-4) earned a 44-26 victory against Maine (9-1) in August in Massachusetts. Accurate passing and rushing statistics are not kept in this semipro league, but Sabers Coach Jason McLeod doesn’t care. His team lost on the scoreboard. Nothing else matters.

“Everything that could happen bad happened and it happened early,” said McLeod. “They ran the opening kickoff back to the 2-yard line and punched it into the end zone from there.

“We had broken coverages and missed tackles and four turnovers in the game. Every time we got something going offensively, we made a mistake.

“The coach didn’t have a very good day, either. I made some awful calls, like a fake punt and a reverse that hurt us. We had to play from behind and we haven’t had to do that this season.”

Jeremy Shorey, the 30-year-old quarterback who starred at Lisbon High and later at Husson University as a wide receiver, moved into a starting role last month, replacing Matt Rollins, who graduated from Bonny Eagle High last spring.

Shorey’s favorite targets have been James Dobson, Roderic Johnson and Travis Barnies, who all played at Husson.

James Horton of Southwestern College and Shane Beal of Iowa Wesleyan are the primary rushers in an offense that scored a league-high 321 points in 10 games.

The defense, anchored by two former University of Maine players, Anthony Hicks and Stephen Barker, has held 10 opponents to 108 points.

Bay State has quickness at skilled positions and a veteran coach in Bob Turner, who is in his fourth decade of guiding teams, mostly in the EFL. Anthony Comer, a star running back at Boston College nearly 20 years ago, is the Bucs’ quarterback.

“They were very opportunistic,” said McLeod.

“They came out ready to play (in August). We learned something that game.”

Donations in lieu of paid admission will benefit Falmouth High football.