Biloxi, Miss. ? The great debate has begun. Who should win the NFL MVP – L.T. or D.B.?

Everyone seems to have an opinion as to whether the award should go to New Orleans Saints quarterback Drew Brees or San Diego Chargers running back LaDainian Tomlinson.

Well, almost everyone.

“I’m not voting,” Washington Redskins coach Joe Gibbs said. “I don’t have to vote. I’m not voting. I’m certainly not going to tell you guys. . . . Since we’re playing the Saints, you know who I’m going to vote for.”

In any other season, either Brees or Tomlinson would be runaway winners of the ultimate individual honors. Tomlinson has already surpassed the NFL’s single-season touchdown record with 29. He has three more games to pad his lead over Seattle Seahawks running back Shaun Alexander, who was last year’s league MVP.

Brees’ passing numbers are reaching astronomical proportions with 4,033 yards in 13 games, along with 25 touchdowns. He has a chance to become just the second player in league history to pass for more than 5,000 yards in a season and possibly pass Hall of Famer Dan Marino for the single-season mark of 5,084 yards he set in 1984.

Both players have led their respective teams to the top of the pack in the NFL as the Saints sit at 9-4, while the Chargers are 11-2. Saints coach Sean Payton said choosing between the two presents a challenge considering they play different positions.

San Diego running back ladainian tomlinson turns a corner on a seven-yard touchdown run. It was Tomlinson's 29th score of the season, setting the NFL single-season record. Tomlinson and former teammate Drew Brees, now with New Orleans, are the leading candidates for the NFL's MVP award.

“I think the challenge, which I believe is better discussed among you guys, is that I don’t know how you start comparing a quarterback to a running back,” Payton said. “I don’t know how you do that.”

Also what’s up for debate is if the award is given for the most outstanding player or the most valuable? Take Tomlinson away for the Chargers and how good are they? If the Saints had another quarterback throwing the passes, would they be on the verge of the playoffs after such a disastrous 2005 season?

It’s all subjective and up to the voter’s interpretation of the award. That’s why Brees isn’t letting himself get caught up in the hoopla. But he does admit sharing the hype with his old buddy makes all the talk more enjoyable.

“(Tomlinson) is a special guy, and we’re very good friends,” Brees said. “We work out together some in the offseason. And we kind of talked about a scenario like this happening. And here we are. Throughout our time together in San Diego, we were always very competitive, pushing one another, both of us trying to be the best at what we were doing, obviously within the team concept.

“With me coming here and him being there, it was still one of those things where, ‘Hey, I’m going to be watching you, and I know you’re going to be watching me. We expected the best from each other.”

And besides, Brees said he’ll take beating Tomlinson and the team that gave up on him in the Super Bowl in February rather than some lousy MVP trophy.