Super Bowl XXVII : HOW THEY RATE : The All-Timers : Bob Oates takes a look at the top performers in Super Bowl history.

It isn’t hard to pick an all-time All-Super Bowl team. The standouts of almost any year seem to belong--no matter who is named.

But it isn’t easy to get just the right team. The shades of difference can’t be filed into a computer.

Dave Klein, the veteran pro football writer of the Newark Star Ledger, says it’s an impossible dream in some instances.

“Linebacker play has changed so much in 26 years that you can’t compare 1960s and 1980s guys at those positions,” says Klein, who chooses all-pro teams for his books.

Another difficulty is comparing athletes who played in varying numbers of Super Bowl games.

That is another impossible problem, according to David Boss, who as the NFL’s creative director for many years supervised the selection of many all- star teams.

“The question is whether a player who plays consistently well for two or three years should be ranked above a player who has one really big game,” Boss says.

In the following all-time All-Super Bowl lineups, the emphasis has been on excellence regardless of longevity:

OFFENSE -- Wide receivers: Lynn Swann (Steelers) and Jerry Rice (49ers). -- Tight end: John Mackey (Colts). -- Tackles: Anthony Munoz (Bengals) and Art Shell (Raiders). -- Guards: Gene Upshaw (Raiders) and Larry Little (Dolphins). -- Center: Mike Webster (Steelers). -- Quarterback: Joe Montana (49ers).* -- Running backs: John Riggins and Timmy Smith (Redskins).**

DEFENSE -- Ends: Willie Davis (Packers) and Too Tall Jones (Cowboys). -- Tackles: Bob Lilly (Cowboys) and Buck Buchanan (Chiefs).*** -- Outside linebackers: Ted Hendricks (Raiders) and Carl Banks (Giants). -- Inside linebackers: Mike Singletary (Bears) and Jack Lambert (Steelers). -- Cornerbacks: Herb Adderley (Packers, Cowboys) and Mike Haynes (Raiders). -- Safeties: Willie Wood (Packers) and Ronnie Lott (49ers).****

SPECIALTIES -- Coaches: Vince Lombardi and Bill Walsh. -- Kick returner: John Taylor (49ers). -- Punter: Sean Landeta (Giants).***** -- Kicker: Jan Stenerud (Chiefs).

* Joe Namath (Jets) offensive captain.

** Smith set the single-game record in 1988 with 204 yards.

*** Joe Greene (Steelers) defensive captain.

**** Lott also played cornerback with all-time excellence.

***** Landeta probably won the Giant-Bill Super Bowl in 1991 with his fourth-quarter punt to the Buffalo 10-yard line, after which Jim Kelly’s last drive came up 10 yards too short for Buffalo kicker Scott Norwood. With 18 seconds to play, Norwood missed from the 47. He might have hit from the 37.