The Coaches' Poll and all my computers took that to heart. What we forgot about, though, was that no team that has ever lost to Tampa Bay has ever gone on to win the Super Bowl. And no team that has lost to the Bengals at all during the '90s should be playing in the Super Bowl. So taking all that into account, we had the Raiders and the Eagles in a Super Bowl rematch from years past.

My computer took the liberty of having Vermeil and Madden coach the two teams, while Martz and Belichick were sent off to an Enron/LMJ2 conference to discuss strategic planning in corporate America. What we found out was that all these BCS people are right! The game was great, and in an unexpected twist, an apparent game ending sack on Donovan McNabb was accidentally ruled a 73-yard game-winning field goal - congratulations Eagles!

In other news, what exactly are the Glazer brothers doing in Tampa? Jon Gruden is the Tony Dungy of the AFC, and they're willing to trade draft picks to get a guy who loses as frequently as his predecessor would have?

Marvin Lewis is not Tony Dungy, but that doesn't mean he's an offensive guy. Why would they interview him for six hours only to decide that they don't want to go that way again? By that way, they mean they want a guy who would provide winning and stability to an organization that was a bigger laughing stock than the Jets and Bengals put together. Maybe they should try Sam Wyche again! In any event, after striking out with Parcells and Gruden, maybe they should look to someone who claims to be more qualified, like George O'Leary.

How bout that Hall of Fame? Do they know how to pick 'em or what? Bill Parcells is out, at least this year, and some were heard whispering maybe that will teach him some humility. Well, I don't remember anyone thinking if they kept L.T. out, he would stop smoking crack. Message by the NFL writers: it's okay to smoke crack, just don't be arrogant about it.

To be honest, I don't understand how the committee works in the first place. Since they only have like 30 writers voting, and some of them aren't even showing up, it appears that if someone has a particular grudge with one of the prospective candidates, a writer can throw a little weight around to keep him out (see Art Modell). In baseball, there are 480 writers voting, so it would be kind of hard for one guy to blackball a deserving Hall of Fame suitor. Just don't gamble.

Lastly, why is everyone looking at the middle of the road contenders from this year to determine next year's Super Bowl winner? The Rams and Patriots were both god-awful the previous year, and the Ravens still had no QB the year they won it. This year, the Patriots were the worst team in the league after the second week. They had lost to the Bengals and the Jets, and Drew Bledsoe had the lungs knocked out of him.

You have to look at teams like the Cowboys and the Bengals - teams with zero chance of doing anything for the next five years. Remember how bad the Rams were? Even when they got Marshall, they were still considered a 5-11 team, at best. The Patriots Super Bowl win was the second biggest upset of all time - and I'm not talking about the actual game. They were one of the worst teams at the beginning of the year.

If you had told me the Patriots were going to win the Super Bowl after Week 2, I would have given you a billion-to-one odds, paid for a notarized contract, and if my life earnings didn't amount to the billion, I would act as your personal toilet for the rest of my life. Oh, and I will sign that contract for anyone who would like to take the field against the Lakers in this year's playoffs.

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