SUPER BOWL XXX / Cowboys 27, Steelers 17 : Spotlight : A TASTELESS TOP 10

Even though CBS did not televise the game, David Letterman got into the Super Bowl spirit.

Letterman came up with a “Top Ten Good Things About Listening to the Super Bowl on the Radio” list for CBS’ halftime radio show.

10. When the game gets boring, the announcer can make stuff up.

9. No spitting, no scratching, no butt slapping.

8. The instant replays, where the announcer describes the play again really, really slowly.

7. If you like, you can imagine the cheerleaders are naked.

6. If you like, you can imagine the officials are naked.

5. It’s fun to phone in requests, then hear the team do your play.

4. During sex, you don’t have to ask your wife to move her head.

3. Can simultaneously listen to the game and read “Late Show Book of Top Ten Lists,” $16.95 at bookstores everywhere.

2. Hearing a groin pull is less painful than seeing one.

1. You never know when the announcer’s giving you the finger--like this.