England's bowlers produced a battling display to restrict Sri Lanka to 277 for seven at the close on the first day of the second Test on Wednesday.
Sri Lanka, 187 for three at one stage, lost the initiative, losing three wickets for 19 runs before a fighting 64-run seventh wicket partnership.
England, who started the match with only a three-man attack having dropped seamers Matthew Hoggard and Richard Johnson, broke through again with the second new ball in the 87th over, as James Kirtley trapped Chaminda Vaas leg before wicket, to leave the match intriguingly poised.
Sri Lanka skipper Hashan Tillakaratne found form after a disappointing first Test, batting out the final session to finish unbeaten on 45 from 97 balls. Kumar Dharmasena was one not out.
Giles, England's hero in Galle with bat and ball, recovered from a bad bout of flu to take three for 85 from 27 overs.
Tillakaratne Dilshan, called up for the first time in two and a half years in place of leg spinner Upul Chandana, top scored for Sri Lanka, lacing 10 boundaries in his 63 from 94 balls.
Dilshan added 103 runs for the fourth wicket with Mahela Jayawardene (45) after the loss of Marvan Atapattu (11), Kumar Sangakkara (34) and Sanath Jayasuriya (32) before lunch.
Jayawardene followed his grafting 86 not out in the first Test with a more assured 45 from 94 balls, hitting six fours and one six before top edging a sweep and being caught by James Kirtley running in from deep square 10 minutes before tea.
Straight after the break, Dilshan gloved a nasty lifting delivery from Andrew Flintoff to Marcus Trescothick at first slip.
Three overs later, Thilan Samaraweera was unfortunate to be adjudged leg before wicket by umpire Darryl Harper as he padded away a delivery from Giles that would have missed off stump.
Tillakaratne and Vaas kept England's bowlers at bay for another 84 minutes before Vaughan finally took the new ball in the 86th over.
Earlier, England had snatched the initiative before lunch as Sri Lanka, who had been cruising on 77 for one after winning the toss and electing to bat, slipped to 84-3.
Sri Lanka lost their second wicket when Jayasuriya pushed the ball straight to mid-off and set off for a suicidal run. Sangakkara tried to send him back but eventually sacrificed his wicket as Kirtley's throw left him yards short.
That ended a 56-run stand in which Sangakkara, who had looked in prime form, scored 36 from 49 balls, hitting six fours.
Jayasuriya was fortunate to survive two leg before wicket appeals against Giles soon after and was then unlucky to have been adjudged to have gloved Giles' last delivery before lunch. His 32 from 90 balls included four fours.
In the first hour, Marvan Atapattu was trapped leg before wicket for 11 as he played down the wrong line of a straight delivery from Kirtley.
Scoreboard:
Sri Lanka 1st innings:
M. Atapattu lbw Kirtley 11
S. Jayasuriya c. Read b Giles 32
K. Sangakarra run out 34
M. Jayawardene c. Kirtley b. Giles 45
T. Dilshan c. Trescothick b. Flintoff 63
H. Tillakaratne not out 45
T. Samaraweera lbw Giles 3
C. Vaas lbw Kirtley 33
K. Dharmasena not out 1
Extras: (b-1, lb-7, nb-2) 10
Total: (for seven wickets, 90 overs) 277
Fall of wickets: 1-20, 2-76, 3-84, 4-187, 5-201, 6-206, 7-270
Still to bat: D.Fernando, M.Muralitharan
Bowling: Kirtley 20-6-75-2 (2nb), Flintoff 18-3-49-1, Giles 27-5-85-3, Collingwood 7-2-12-0, Batty 13-3-39-0, Vaughan 5-0-9-0
England: Michael Vaughan (capt), Marcus Trescothick, Mark Butcher, Graham Thorpe, Andrew Flintoff, Nasser Hussain, Ashley Giles, Gareth Batty, James Kirtley, Chris Read, Paul Collingwood.
