Bowl season is here, complete with the usual grousing about the BCS. This week, Joe exposes the dirty little secret behind the bowl system. He's also casting his Heisman vote, flashing back to Knoxville at the turn of the century, and sizing up what Johan Santana is really worth, in this edition of The Girvan Report.

The Girvan Report XVIII

Writing and trying to find the words to describe the bowl system. Ah, yes, here it is: traveshamockery. If you've forgotten the Miller Lite beer commercial, that would be a travesty, a sham and a mockery all rolled into one.

Please don't tell me the BCS worked. Please don't tell me Ohio St. and LSU are, without question, the two best teams in the country. The truth is we'll never know. The truth is, Hawaii is the fifth team in the last four years (Auburn , Utah and Boise St. in 2004, Boise St. in 2005) to win every game on its schedule, and not even get a chance to play for the national title. Don't think the Warriors played a tough enough schedule? Take a look at the string of cream-puffs feasted on by the Buckeyes. Is LSU really the best two-loss team in the country? Maybe, but what of Virginia Tech, Oklahoma, USC, Georgia, Missouri and West Virginia? What about one-loss Kansas? BCS Coordinator Mike Slive said late last week, "I don't see an NFL-style playoff in the offing." Fine. How about an NCAA-style playoff? You know, something like every other collegiate sport uses. Slive is also the SEC Commissioner, and make no mistake – the reason we don't have a playoff is the big conferences don't want to share the big dollars with smaller schools. Bottom line: the system stinks, and the Emperor has no clothes.

Here it is, my Heisman Trophy ballot.

1) Tim Tebow, Florida. He is "the most outstanding college football player in the United States for 2007." Tebow did things this season we've never seen before, first and foremost an unprecedented 20 touchdowns rushing and 20 touchdowns passing. His final numbers: completed 68.5% of his passes for 3,132 yards and 29 touchdowns with only six interceptions. Tebow also rushed 194 times for 838 yards and 22 scores.

2) Chase Daniel, Missouri. Superman has kryptonite and Daniel has Oklahoma. The Sooners beat the Tigers twice, marring an otherwise otherworldly season for Mizzou. Daniel completed 69.7% of his 534 passes for 4,170 yards and 33 touchdowns against just ten interceptions.

3) Pat White, West Virginia. Injuries were all that kept White and the Mountaineers from the BCS Title Game, and maybe even a perfect season. He completed 68% of his passes for 1,548 yards and 14 touchdowns with 12 touchdowns and four interceptions, while rushing for another 1,185 yards and 14 scores.

Honorable Mention

We only get to vote for three, and that leaves some incredibly talented players out of the Heisman mix. Here are the best of the rest.

- Darren McFadden, Arkansas. The most glaring omission. I wouldn't argue with him being as high as number two.

- Kevin Smith, UCF. Only Barry Sanders has rushed for more yards in a single season. Smith rolled up a whopping 2,448 yards on the ground with 29 TD for the Knights.

- Colt Brennan, Hawaii. Completed an incredible 71.4% of his 472 passes for 4,174 yards and 38 touchdowns, albeit against an embarrassing schedule.

- Dennis Dixon, Oregon. Might have won it, if not for a season-ending knee injury.

- Sam Bradford, Oklahoma. Has thrown an NCAA freshman record 34 touchdowns, and his injury against Texas Tech might've been all that kept the Sooners from the title game.

- Todd Reesing, Kansas. Led the Jayhawks to an 11-1 record and a berth in the Orange Bowl.

- Matt Ryan, Boston College. Passed for 4,258 yards and took Boston College to the ACC Title Game.

Oh, how I loathe those words. I've yet to find a player, in any sport, who isn't a product of his or her system. Yes, some systems are better than others – more creative, more innovative – but even using basic formations is a system. So what the heck is Hawaii Head Coach June Jones talking about? In case you missed it, Jones tried to bolster his quarterback's Heisman candidacy by tearing down Tim Tebow. Said Jones of Warrior signal caller Colt Brennan, "He's not a system quarterback like Tim Tebow." Jones added Brennan could run any offense, while saying "I'm not sure Tim Tebow could run our system." Why is that? "(Tebow's) not, he's not a natural passer." When pressed by ESPN's Rece Davis as to what he looks for in a "natural passer," Jones responded with this idiocy: "Accuracy. Accuracy with the football and being able to make all the throws." You show me a throw Tim Tebow can't make. I'm not here to knock Colt Brennan. He's an outstanding talent, with an incredible college legacy, and a bright NFL future. I am here to suggest, however, that June Jones has been bonked on the head by one too many coconuts.

Gator fans watching the Patriots/Ravens game on Monday night had to feel a sense of déjà vu. Flash back to September 16, 2000 in Knoxville, TN. With :14 to go, Jesse Palmer hits Jabar Gaffney in the end zone to give the Gators a 27-23 win over the Vols. I was about 20 yards from Gaffney that afternoon, and through my orange and blue glasses it looked like he had that ball for about as long as it takes for Phillip Fulmer to eat a Krispy Kreme. Instant replay made the game-winning score against Baltimore a more drawn-out affair, but there was less doubt about the catch.

The balance of power in Major League Baseball is hanging in the balance, as the Minnesota Twins entertain offers for southpaw sensation Johan Santana. Were it not for Josh Beckett's Herculean postseason efforts, Santana would be the consensus number one pitcher in the game. As it stands, he is undoubtedly the best lefthander. Somewhere around six teams are bidding for Santana's services, most notably the Yankees and Red Sox. The price will be steep, both in terms of players traded away, and the cost of signing him. Santana is reportedly looking for a six-year deal worth upward of $150 million. That said, it will be worth it. Santana makes teams like the Mets, Dodgers and Mariners instant contenders. He takes the Bronx Bombers from contenders to favorites, and the BoSox from World Champions to a potential dynasty. Dan Haren will be a nice consolation prize for someone, but Santana is one of a kind. As one NL executive told ESPN.com's Jayson Stark, "If the Red Sox get Santana, they might be the best team in the history of the frigging universe."

Thanks for reading. Keep smiling, and remember: college football may have the best regular season in sports, but its post season is the worst, and that's a shame.

Joe Girvan is a sports anchor for the Toyota Sports Connection on Bay News 9.

Joe is from the Boston area, but is a proud Florida Gator. He started his broadcasting career at WRUF-AM/FM and WUFT-TV in Gainesville. Then he worked at WTOC-TV in Savannah, Ga.

Joe spent three years at WPMI-TV in Mobile, Ala., before returning to Gainesville, where he was the sports director for WCJB-TV for more than seven years.