When it comes to betting action in the Las Vegas sports books, the Super Bowl is the Scarlett Johansson of the casino. A commodity that's so hot there isn't anything in the world that can touch it.

Everybody else is fighting for second, but that position is held solidly by the NCAA men's basketball tournament.

In 2006 and 2007, the Las Vegas casinos had nearly $200 million wagered through the books on the tournament. The numbers are still coming in for 2008 after Kansas' epic come-from-behind victory over Memphis here in San Antonio, but the signs are there that the final number will come close to a match.

The reason for these high numbers is that there is no shortage of action.

Spending the opening-round games of the tournament at a sports book is credited by many sports organizations such as ESPN and the Sporting News as one of the “must-do” things for a sports fan before he dies.

This is because the tournament has the rare combination of variety and suspense. In the first four days of the tournament, gamblers had the option of betting on 48 games. Considering the schedule for these games offers little wait time before the tip-off of the next game, March Madness provides the perfect-storm scenario to chase losses and let big wins ride.

“I'd say the NCAAs have become a huge draw,” Frank Strehsley, senior analyst for the Nevada gaming board, told the New York Times.

One of the most impressive sports books in Las Vegas is at Caesar's palace. The facility is 15,000 square feet with over 70 televisions following the games. Those lucky enough to be there early can score a private booth with its own TV. Big spenders are furnished with their own recliners.

There was an estimated $90 million wagered on the first two rounds of the 2008 tournament, according to the Las Vegas Review-Journal, and another $100 million from the Sweet 16 down to last week's championship game.

The Memphis-Kansas game opened as a pick 'em, where all the bettor had to do was choose a winner for 2-to-1 odds. However, heavy betting on Memphis made the Tigers a 1/61/2- to 2-point favorite in most books by the Monday game.

Kansas' win was good news to the casino.

Next year, the Final Four road show travels to Detroit after a successful visit to the Alamo City. Any sports bettor looking for a good time and more action than they can handle should travel to Las Vegas.

Chuck Blount | 210SA contributor