SANTA CLARA, Calif. – San Francisco 49ers coach Jim Harbaugh is taking on another coach.

Less than a year after an on-field confrontation with Detroit Lions coach Jim Schwartz over a postgame handshake, Harbaugh is miffed with New York Giants offensive coordinator Kevin Gilbride.

Harbaugh accused Gilbride on Friday of making outrageous and incendiary comments about All-Pro defensive end Justin Smith in an effort to influence officials prior to Sunday’s game between the teams that met in the NFC title game in January.