More money is bet on the Super Bowl each year than any other sporting event. Everybody thinks they can predict the winner but it's not easy to do it on a consistent basis. Here is the Super Bowl Handicapping Super Simple System to help you predict the winner of the game. It has been back tested and the results have shown it to be a very accurate way to determine the winner of the game. This system requires you to do some work finding the stats but that is part of the fun in using it.