Back in the saddle, as we slide into that familiar "football mentality" again. I'm looking forward to another season, as I've spent the last few weeks watching pre-season ball, pouring over annuals, and going through my notes, prepping for the football betting battle. I feel ready.

I did want to mention something about what's happening along the Gulf Coast. I passed through New Orleans two weeks before the hurricane hit. I'm one of those people who have never thought much of that city, I'm not sure why, but aside from getting bombed in the Quarter, and seeing some of the impressive French-Colonial architecture, the Big Easy has held little appeal for me. But to see what's been happening the past couple of weeks, it is extremely sad. The devastation and despair is hard to comprehend. I don't know how long it will take for the place to recover, and obviously, there are people that will never get over this, having lost everything, including loved ones.

I know it's been said all over the place, but if you can afford to give anything to help, please go to the Red Cross website (www.redcross.org), even if it's just $10.00, it will add up.

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With that said, I turn my attention to the opening of a new football season. I wanted to highlight a few teams to watch the first month or so, as we could see some value to either play on, or play against.

Here they are:

Play Against:

I'll be looking to go against the Steelers when the set-up is favorable early here in the season. QB Ben Roethlisberger had a magical season as a rookie last year, but expect a bit rougher ride this time around. Injuries to backs Duce Staley and Jerome Bettis will hurt, as well the loss of Plaxico Burress to free agency. Without being able to rely as heavily on the running game, and no Burress, this offense will struggle. Look for spots to play against them, like opening weekend vs. the Titans.

The Packers have not been an intimidating host for the past couple of years, but the mystique of Lambeau and the Packer brand carries on, providing extra value for those willing to go against them. I'll be looking to put money on the visiting teams in spots this September/October.

Play On:

Joe Gibbs first year back as head coach of the Redskins has to be chalked up as a big disappointment, but I believe things will be brighter this year. The defense is very solid, and while the offense is going to take time to come around, with issues at QB and the loss of Laveranues Cole, they're going to compete. They might not win nine games, but with a running game and that defense, they'll be a good bet many weekends.

Can a five win team from 2004 go deep in the playoffs in 2005? Maybe not, but the Oakland Raiders have a lineup that can win any week out - and they're playing in a division where they could be the top team. Watch for them to impress this year Even if they weren't overly impressive on opening night vs. the Patriots).

Carson Palmer is going to be a star in this league, and he's surrounded on this Cincinnati offense by other super talents. If the defense improves at all, they'll not only make the playoffs, but could win a post-season matchup. They're sort of the flavor of the year as we head into 2005, so the value might be gone in terms of the lines, but they should start winning in situations where traditionally they've failed.

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NFL Play:

I've got one play this week to start the new season. My usual pattern the first two years has been to give out one, or occasionally two picks each week. Last season I finished with a record of 13-7-1 ATS, good for a winning percentage of 65%, marking the second solid winning season with these selections. Let's stick with the same formula.

This week's pick is a play on the "Over" 43 in the Tampa Bay Bucs/Minnesota Viking matchup. While I'm expecting the Bucs to come out with somewhat of a controlled, "chew-the-clock" type plan, the Viking offense and tempo they'll set should pull Tampa along, forcing them to open things up a little. And a little is all we should need. Minnesota's explosive offense will get their shots at the end zone, as they focus on getting man coverage downfield, allowing Culpepper to take his shots going vertical. With the departure of Randy Moss, this Viking team will be eager to show they are still an elite offensive unit, and that means racking up some points. Even without Moss they have the wideouts to stretch the field and a new balance that will lead to sustaining more drives. The Viking defense is improved, but Tampa will get their chances, and I wouldn't be surprised to also see this opportunistic Buc defense either score a TD, or at least be directly responsible for some points (giving the offense great field position with a turnover or two).

To me, the matchups and situation add up to more than 43 points.

Good luck and we'll see you next week.