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Close but no cigar could be the post-theme of super bowl XL as far as a record Las Vegas super bowl handle is concerned.

Pittsburgh defeated seattle 21-10 sunday -- easily covering the spread --- the total went way under 47, Bill Cowper finally won a Lombardi and the Bus finally rolled a stop, while on top.

The $6,064,000 question in the Land of Odds -- besides "Did you win or lose?" was "Will the handle surpass last year's standard of more than $90 million?"

"I won't know until sometime Monday when I see all the numbers and things come together, but it's going to be close," said tony Paonessa, race and sports book manager at Sam's Town.

"Last year was close."

Rich Baccellieri, race and sports director at the Palms, used the C word too.

"It was amazing how close everything was," Bacellieri said, pointing to a differential of 50 in the number of tickets written on the two super bowl combatants among thousands sold.

"Right now I couldn't tell you what the city's handle was, just how we did here and our business was up 65 percent.

"That creates so much juice.

"But I'll tell you this: we needed Pittsburgh."

many Vegas valley sports books kicked off at Steelers minus 4, but 4 1/2s were available throughout the wagering period (including at the Las Vegas Hilton) and 5s were spotted here and there.

The Palms dove in at 3 1/2.

"We got money from every seattle fan in the world," Baccellieri said, acknowledging he took "several" six-figure bets.

"We had a lot of late money on the seahawks, but the money line was fairly balanced."

The Hilton also took a bundle on the Far Northwesterns -- until just before wagering windows were shuttered.

"We had lots of seahawks backing until a last minute rush on the Steelers," said oddsmaker/supervisor Jeff Sherman.

He also reported a win for the house.

"Parlay cards had a good handle and average win, while props did very well," Sherman said. "It just took awhile to grade them."

SuperBook boss Jay Kornegay had a strong opinion on Pittsbugh going into the game.

The Palms broke even on parlay cards, while Sam's Town reported a "small winning day."

"The important thing is we didn't lose," Paonessa said, adding that the Boyd Group was a loser on the total.

All three resorts reported heavy traffic as Sin City circumvented the nfl ban on super bowl parties by offering food and drink specials and showing the game on regulation-sized TVs throughout the casinos.

"We were busy, but I've seen better," Paonessa said.

"We were busy all day," said Baccellieri, a veteran Caesars Palace employee who hadn't been in Vegas for the super bowl in five or six years

"Always before I saw it from the perspective of a major strip hotel," he continued.

"It was fun, different, to view it from an off-strip one.

"I'd call it a decent day."

not even close.

Control Your Weight with the Power of the Universe!

Finally, you will totally understand and be able to completely control your weight using the power of physics. The laws of physics describe how our universe works. When your weight loss plan follows the laws of the universe you can be absolutely certain your plan is going to work. You will succeed.

How do I know this? I know this because the laws of the universe are always in effect. There is never a time when these laws take a break. The laws are always working everywhere and on everything.

You Can't Break The Law

Even if you wanted to break the laws of the universe you couldnt. Demonstrate this to yourself, jump up into the air as high as possible and then stay there, dont come back down for an hour or two. This is impossible because of the law of gravity.

Just as you are subject to the law of gravity, you are subject to the most important law governing how much you weigh.

The law is called The First Law of Thermodynamics, and is also known as The Law of Conservation of Energy.

This law states: Energy cannot be created or destroyed, only transformed.

What does this mean for you? It means the energy you consume cannot be destroyed, only transformed.

Calories are a measure of food energy. This means the calories, the energy you consume, can be used for running your body or transformed and stored as fat.

Lets take a look at what this means in terms of weight management. If your calorie intake is greater than your calorie expenditure, you will gain weight. If your calorie intake and expenditure are equal, your weight will stay the same. If your calorie intake is less than your expenditure, you will lose weight.

The Ice Cream Diet

Here are some extreme examples used only to demonstrate this point.

These examples are definitely not recommendations.

If you ate just ice cream, and you ate fewer calories than you needed you would lose weight.

If you ate just green beans, and consumed more calories than you needed you would gain weight.

Weight loss is all about calories.

Weight loss is all about calories.

I said that twice because it is so important. When you get this, really get this, you will understand why you are, or arent losing weight.

Know Your Numbers

In order to be successful in the game of weight loss you need to know two numbers: your personal energy balance equation and the number of calories in a pound of fat.

Your personal energy balance equation is simply the number of calories you need versus the number of calories you consume.

The tricky part of this equation is determining the number of calories you need. (For a close approximation simply multiply your weight by 24 and then divide by 2.2. For example: A 135 pound woman135 * 24 = 3240. 3240 / 2.2 = 1472. This woman needs approximately 1500 calories a day to maintain her weight.)

Once you have figured out how many calories you need on a daily basis you only need to plug in the other half of the equation. How many calories you consume each day.

Do the Count

You get to count up all the calories you consume on an average day and plug this into your personal energy balance equation. If you are consuming more calories than you need, you will gain weight. If you are consuming fewer calories than you need, you will lose weight.

Remember, the Law of Conservation of Energy is in effect everywhere all the time.

That means, it is impossible for you to under eat and be overweight.

If you are heavier than you would like to be, it is because you are eating more calories than you are burning on a consistent basis.

It is not because you are eating the wrong foods at the wrong times in the wrong place in the wrong position with the wrong person.

It all comes back to calories.

Now that you know your personal energy balance equation we can move on to the other important number for weight loss success.

How many calories in a pound of fat?

There are approximately 3500 calories in a pound of fat. This means if you want to lose 1 pound of fat, you will need to burn 3500 more calories than you consume. If you want to lose one pound of fat in one week, you will need to create a caloric deficit of 500 calories per day.

When you eat fewer calories than you need, your body uses stored energy (fat) to make up the difference. This is good. It is how we get rid of excess fat. The best way to achieve such a deficit is through a combination of diet and exercise.

Dieting rarely works long term.

This is because on a diet you program your body to be more efficient at storing fat.

Your body is constantly trying to maintain a balanced state of health. When you consistently eat fewer calories than you need, your body compensates by slowing down your metabolism to match your caloric intake.

Based on the physiological laws governing our bodies, the only way to lose weight and maintain it long term is to eat less and move more. The move more part is critical and often left out.

Take Away Tips:

For weight loss success, plan and monitor your caloric intake.

Use a food diary to ensure you are consistently eating for the results you want.

Move more! Start today with a 30 minute walk.

The human body is capable of losing a maximum of 2 pounds of fat per week.

Any weight loss in excess of 2 pounds per week is water and muscle.

Losing 1 pound of fat per week is probably the safest upper limit for most people.

Derrick deLay, B.Sc. is a NASM-Certified Personal Trainer and ACE Certified Lifestyle and Weight Management Consultant. He specializes in working with people who are dissatisfied with the way they look and feel and are ready to feel healthy, vibrant and alive again. Derrick is also a fitness and wellness presenter and his peers chose him as Northwest Personal Trainings Personal Trainer of the Year in 2005. Derrick may be contacted at http://www.your-weightloss-wellness-solution.com a free resource for weight loss and wellness success, or http://www.novasoma.com for weight loss and wellness coaching.

That is Spanish Fly as in ‘fly on the wall’, not Spanish Fly as in ‘aphrodisiac.’ The casual approach to life in Spain still astounds me on a daily basis. I should be accustomed by now to seeing someone eat their lunchtime sandwiches while parked on a busy roundabout, on a moped.

A crane swinging several hundredweight of bricks in a cradle from one side of the road to the other, via the airspace directly above my convertible should no longer fill me with panic, but it does.

Driving through the centre of the sleepy town where I live in the Northern Costa Blanca, just this morning, I encountered a fellow motorist swinging into a U-turn, across the dual carriageway. Well why not you may ask? Well, perhaps it would surprise you to learn he was also negotiating his U-turn between two bollards, spaced approximately an inch each side of his car, over a pedestrian crossing marked with red stripes, located over a speed bump, complete with pedestrian trying to cross.

Passing drivers were so impressed that they stopped to get a better view. I brought up the queue of cars behind this intrepid flouter of all traffic laws and hoped to get a better look at him when we got to the traffic lights, and I would have, had he stopped at the red light, but he just kept going..

In a certain part of the Old Town, just a few hundred yards from the spot I just mentioned, there are a set of traffic lights which show green in both directions, including the pedestrian crossing light. There is a street café not far down the street where you can drink your morning coffee, read the newspaper, and watch the near miss road accidents at the lights.

The question of garbage has been addressed with some seriousness in our town. It was decreed some time ago that in order to maintain a green and healthy planet, it was necessary to have a recycling policy. So the Town Council set about appointing councilors to be in change of implementing recycling policies and educating local citizens to separate newspapers, cartons, glass, plastic packaging etc. All of the containers were then collected by the garbage trucks and emptied into one landfill site. Hmm. Spot the flaw in this program..

In bad weather, and by bad weather I mean torrential rain and winds, the streets in our little town flood very quickly, so much so that it is impossible to see the road beneath the muddy water. As soon as the heavy rain begins to puddle, the local police remove all the manhole covers in the road, to assist the drainage. Yes, the manhole covers are actually in the road, so it is quite possible you will drive into one and wreck your car. When I complained to a Spanish gentleman about the wisdom of uncovering huge holes in the road, he suggested the responsibility fell upon the driver to have a car so scarred with dents and scratches that driving into a manhole could incur no further damage. I must say I had not considered this option.

During fiestas, everybody turns out to watch the fireworks and have a party. The fireworks invariably manage to start a serious fire in somebody’s roof and the insurance bills run to many thousands of euros.

During the height of the celebrations groups of young men run through the streets throwing fire crackers underneath skirts and up trouser legs, it is all very exciting and if you object to such behavior you are considered to be a bit of a bad sport.

I am no longer surprised or alarmed when the garage attendant continues to smoke his cigarette whilst filling my tank with petrol. After all, I have been here for six years and I have not been involved in an explosion, have I? Not yet anyway..

Jan Gamm writes reflections on life with an emphasis on world travel. She has lived in many countries and traveled extensively in the Far East, the Middle East, America, South America and throughout the South Pacific. She writes for fun and for money whenever she can manage it.

David Walker continues his review of the January transfer window and how the moves will impact each teams success, or survival at the end of the 2005/06 season.

Everton
After spending the early part of the season facing a relegation battle the only reinforcements came in the form of Alan Stubbs, joining from Sunderland for his second spell at the club.

Two players have left the club Marcus Bent to Charlton and Per Kroldrup to Fiorentina. The Danish defender arrived in a 5 million switch from Udinese but returned to italy for substantially less after making just one league appearance.

At 10 points clear, Everton look safe from the drop but you may be tempted by the 33/1 relegation odds.

Fulham
Fulham are battling against relegation and have made five new signings. Goalkeepers tony Warner and Antti Niemi joined from Cardiff and Southampton respectively while New Zealand international Simon Elliott arrived from Columbus Crew. Defender wayne Bridge and midfielder michael Brown joined from Chelsea and Tottenham Hotspur on loan.

Without an away win all season, Fulhams strength and key to survival lies in their form at Craven Cottage. 26 of the 29 points accumulated have come from home wins and manager Chris Coleman will need to keep up this momentum. Fulham can be backed at 14/1 for relegation.

Liverpool
Third in the table and a favourable draw in the Champions league has seen further recruits arrive at Anfield. Defender Jan Kromkamp arrived in a swap deal from Villarreal which saw Josemi return to Spain while Danish defender Daniel Agger cost 5.8 million from Brondby.

A host of fringe players left on loan deals but all transfers were eclipsed by the return of striker Robbie Fowler, five years after leaving Anfield. Fowler scored 120 goals in 236 premiership matches for the Reds previously and with Manchester United wobbling, Liverpool could eclipse them in second position. They are three points behind in third but have two games in hand. Rafa Benitezs side can be backed at 6/5 to win the premiership in the without Chelsea market.

Manchester City
Following a blistering start to the season, City are sitting comfortably in tenth position. Manager Stuart Pearce will not stand for half measures and has motivated his side into three wins out of their last four matches, including a 3-1 derby win over bitter rivals United.

Pearce has boosted the ranks with the 6 million signing of Greek striker Georgios Samaras from Heerenveen after allowing Robbie Fowler to rejoin Liverpool and the loan capture of Espanyol midfielder Alberto Riera. Pearces managerial qualities have not gone unnoticed and he is quoted at 20/1 to succeed Sven Goran Eriksson as the next England boss.

Manchester United
The former premiership powerhouses have been exposed yet again this season as being nowhere near Chelsea in terms of results, consistency and strength in depth. However, the Glaziers sanctioned the arrivals of Spartak moscow defender Nemanja Vidic Spartak for 7 million and 5.5 million signing Patrice Evra.

A dire spell in Europe has seen them with the Carling Cup one of their only chances of silverware this season although Sir Alex Fergusons side are still 5/6 favourites for the premiership without Chelsea. Strike duo Ruud van Nistelrooy is 5/6 and wayne Rooney 10/1 to top the premiership scoring charts.

Middlesbrough
One of the pre season outsiders for a top four position, Middlesbrough are now staring relegation square in the face. Boro have won just once in their last 10 premiership outings and that was away at rock bottom Sunderland.

No players arrived in January although Szilard Nemeth left for Strasbourg. One of the few bright spots, striker Yakubu, can be backed at 16/1 to top the premiership goalscoring chart while speculative punters may fancy the 13/2 on offer of relegation.

Newcastle United
Manager Graham Souness became the latest premiership managerial casualty after recently losing five of their last six league matches. With just 36 wins in his 83 matches in charge the club are hovering six points above the drop zone.

Big money arrivals michael Owen and Alberto Luque failied to ignite an expected charge for european football and former West Ham manager Glenn Roeder and Alan Shearer have taken over the reigns temporarily. Bolton manager Sam Allardyce is the 9/2 favourite to take over permanently and despite a poor run of form the Magpies remain 20/1 outsiders for relegation.

The third and final part of the review will look at transfers involving Portsmouth, Sunderland, Tottenham Hotspur, West Bromwich Albion, West Ham United and Wigan Athletic.