Polk will not lose to SP, they are in no way close to the toughness and caliber required and as far as Allen if he goes about it the same @ CC as he did at BC gimme a break, Polk will bounce back with a vengence after a close loss to the Bears in "Skoal Bowl III". Now SM may be a different story and depending on whether they pay off the officials Polk will be very hard to beat at home in the Cat's Den. I say Polk 20 SM14