So, the New England Patriots and New York Giants will play in the Super Bowl this year.

A rematch between two teams that played to a 38-35 Patriots' win late in the season.

But seriously, does anyone care?

Unfortunately, I just don't believe this is going to be a great Super Bowl.

Sure, both teams combined for more than 70 points in the regular season.

But, as has happened 18 times this season, the Patriots emerged as the victor.

I'm not thinking the game won't be competitive. I'm quite certain the Giants will be able to keep up with the Patriots.

But, more than likely, New England will win its fourth Super Bowl of this decade.

The Patriots will become only the second team in the modern era to finish a season undefeated and the first team to win more than 18 games in one year.

However, all these statistics are vague.

Recently, critics, analysts and sportscaster alike have wondered aloud: Which NFL team is the greatest team of all-time?

Is the undefeated Miami Dolphins of 1972? The 1962 Green Bay Packers? What about the 1974 Pittsburgh Steelers or the 1985 Chicago Bears?

Regardless, if the Patriots win out, they will be considered the greatest team of all time.

But I would argue that if another team comes around and goes undefeated, they will assume the top spot.

Really, does this argument even hold water?

Could the 1972 Dolphins play against the Patriots? What the 1962 Packers? That great 1985 Bears' team?

Highly doubtful.

The game has changed. Athletes are taking greater care of themselves now than ever before.

Simply put, this year's Patriots team would -- more than likely -- destroy any of those squads.

But this is great water cooler discussion. A wonderful study of semantics.

People in general love to compare, especially in sports.

There's something interesting about it when people look at that '72 Dolphins team and compare it to the current Patriots squad.

Those people will sit there and compare all positions, look at coaching staffs, schedules, and then make a decision on which team was better.

For all you Colts fans, it's unfortunate the 2005 season isn't mentioned in this discussion. But that's all because the Steelers rolled into town and spoiled the year.

Hey, at least Tony Dungy's coming back right?

Enjoy the Super Bowl.