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What: “The Matchup of the Millennium”

Where: ESPN2, tonight, 5-6.

Now that the Super Bowl is out of the way, there is another football championship to be decided. The San Francisco 49ers of the 1980s and the Pittsburgh Steelers of the 1970s are vying for the honor of “Team of the Century.”

The first half has already been played. It took place last Monday at 3Com Park in San Francisco, and the 49ers have a 20-7 lead. The second half takes place tonight at Three Rivers Stadium in Pittsburgh.

The 49ers flew across the country on a private plane, eating gourmet meals. The Steelers took a Greyhound bus.

OK, it’s all a fantasy, a fun thing put together by NFL Films. Using special effects similar to the ones used in “Forrest Gump,” it appears the 49ers of Joe Montana, Jerry Rice, Ronnie Lott and Roger Craig are actually playing the Steelers of Terry Bradshaw, Lynn Swann, Jack Lambert and Franco Harris. It’s pretty incredible.

The Millennium Bowl series began as a four-team tournament. First, on Jan. 10, the 49ers defeated the Green Bay Packers of the 1960s in overtime, 30-24, on a Montana-to-John Taylor pass. Then on Jan. 17, the Steelers handled the Dallas Cowboys of the 1990s fairly easily--setting up the big game.

ESPN’s Mike Patrick and Joe Theismann are the announcers, with NFL Films President Steve Sabol making guest appearances. And the late Howard Cosell, through the magic of editing, is in the booth as well. Actually, Cosell steals the show.

Cosell was sent down to do locker-room interviews at halftime. “How did this happen?” he asks. Says Sabol: “I guess they couldn’t get Jim Gray.”

It doesn’t really matter who ends up winning. The fun part, thanks to NFL Films, is the journey.