Writer's Note: 'The Following is For Entertainment Purposes Only’

By Alphonso Costello

Boxing’s pound-for-pound champion is a mythological concept much like the NCAA college football national championship. Pound-for-pound is a term used to describe the world’s best fighters regardless of weight. Just like the college football national championship, the media selects the pound-for-pound king.

I have compiled the definitive top-ten pound-for-pound list by using a comprehensive blend of complex mathematical formulas, computer generated ratings and human judgment.

Rankings updated through Feb.19

1. Vitali Klitschko (35-2, 34 KO’s) - WBC Heavyweight Champion Emeritus

There are 2.5 million reasons why he’s at the top of this list.

 2. Antonio Margarito (34-4, 24 KO’s) - WBO Welterweight Champion

Top Rank’s legal team is about to pull Margarito’s punk card.

 3. O’Neil Bell (26-1-1, 24 KO’s) - Undisputed Cruiserweight Champion

In preparation for his March 17 title defense, Bell did some road work the good old fashioned way by throwing rocks and hatchets at his sparring partner.

 4. Walking Pneumonia (1-0, 1 KO) - WBO Heavyweight Champion

Pneumonia captured Shannon Briggs’ WBO title by knocking him out of his March 10 title defense against Sultan Ibragimov.

 5. Britney Spears - Pop Princess

It appears this celebrity princess has gone completely crazy. At least the carpet matches the drapes now.

6. Manny Pacquiao (43-3-2, 34 KO’s) - Super Featherweight

Did Manny think he was going to get twice the money by having two rivals promoting him at the same time? The moral of this story: If you wanna be cool, stay in school!

7. Bobby Pacquiao (27-12-3, 12 KO’s) - Super Featherweight

The “Ball Buster” has politician written all over him.

8. Emanuel Augustus (34-28-6, 18 KO’s) - WBC Continental Americas Junior Welterweight Champion

Augustus is one split decision loss and a double knock down win away from becoming the real life Rocky Balboa.

9. Bob Arum - Promoter

Top Rank’s shot caller is boxing’s undisputed leader in litigation and promotional bitchfits.

10. James Brown - Hardest Working Corpse in Show Business

For Pete’s sake bury the man already.

MISSING THE CUT:

“Sugar” Shane Mosley (44-4, 37 KO’s) - Welterweight

Shane has plenty of sugar left in the tank at the age of 35. A future showdown against Diego Corrales or Floyd Mayweather Jr. would be diabetic.

Paul Malignaggi (22-1, 5 KO’s) - Junior Welterweight

The best thing to come out of the beautiful borough of Brooklyn since the Dodgers left town.

Andre Berto (17-0 15 KO’s) - Welterweight

The future welterweight world champion or the next Jeff Lacy?

Luis Collazo (27-3, 13 KO’s) - Welterweight

Best known for his role in “Mac and Me,” Collazo will be on the disabled list for several months after injuring his left hand against Shane Mosley.

Ishe Smith (18-2, 8 KO’s) - Junior Middleweight

His Archie Moore impersonation against Sechew Powell was quite impressive. If Smith continues his losing ways, he will match Moore’s 23 loss record in no time.