I am not going to watch the BCS National title game.

This is significant to people who know me. To those of you who don’t, consider I have never not watched a college football national championship game. I rarely miss a major bowl or a regular season matchup of top-10 teams. Except for a couple that were played while I was travelling, I saw parts of every bowl game this season, GoDaddy.com bowl included.

But I won’t be watching LSU versus Alabama tonight.

You might call it a boycott. One of my reasons for not watching is my disgust with a system that allowed for a rematch of divisional foes for the national title. Another is my disappointment at ESPN, the network airing the game, for shamelessly and relentlessly pushing for this matchup.

Much like my vote for Presidential elections (I live in New York), I realize I don’t matter much in the big picture. ESPN won’t change its ways because Andrew Kahn didn’t watch; neither will the BCS. But it’s the principle, man.

I don’t typically watch meaningless games and this is a meaningless game. Let’s agree that an Alabama rout is unlikely. Therefore, regardless of the result, LSU will be No. 1 in my imaginary poll. How could they not be? Even with a loss, the Tigers would be 13-1 with wins over three teams that won a BCS bowl game (Alabama, Oregon, and West Virginia). And none of those victories were in Baton Rouge.

We can debate all we want about the second best team in college football this season, but there should be no argument over the best. The winner of tonight’s game won’t change that, and so I won’t be watching. Then again, my bowl mania pool is at stake…