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Twenty bucks says it's heads.

Two Sundays from now, hearts across the country will pound as the Super Bowl's opening coin toss tumbles in the air.

Besides 80 million-plus U.S. viewers, Super Bowl Sunday also draws billions of dollars in bets. People will gamble on most everything related to the game, including whether the toss lands heads or tails.

The game draws more wagering than any other in sports gambling, a behemoth industry that stretches from Las Vegas casinos to backroom bookies at the local bar to Internet sports books based in the Caribbean.

Gamblers will risk an estimated $20 billion on the game pitting the Carolina Panthers against the New England Patriots; that's more than McDonald's earns in a year at its restaurants.

. But if you're in the Carolinas, you can't legally bet on sports, even if it's over the Internet.

Purists deride gambling, saying the game's athleticism and competition alone are enough to get adrenaline going. In the worst case, gamblers can become so addicted they lose their savings, alienate families or even take their lives. Experts believe 1 percent to 2 percent of the population is addicted to gambling.

The sports gambling industry pulls in about $200 billion a year, most of it through illegal bets, experts believe.

About 89 percent of that goes through the local bookie, co-workers, friends and neighbors, said Koleman Strumpf, a UNC Chapel Hill economics professor and expert on gambling.

Mike, a 37-year-old in Charlotte, gets his game on through an office pool. He has $50 on the Panthers to either lose by fewer than 7 points or win.

One year, he bet that a quarterback's first pass would be incomplete.

"It's fun," said Mike, who declined to give his last name for fear of getting caught. "You've got something on the line and something invested in the game; it makes you feel closer to the action."

Small-time odds players probably don't need to worry about a sting busting their game. Gambling is lower on law enforcement's priority list than terrorism, murder or a multitude of other crimes. It's a misdemeanor in both states and carries up to six months' jail time in South Carolina and 60 days in North Carolina.

Authorities say they don't have enough resources to go after all individual gamblers. "Something like this would be extremely hard to round everybody up," said Mark Plowden, spokesman for the S.C. attorney general.

Strumpf, who has studied gambling rings in New York, said most people find their local bookie through sports bars or get referred by friends of friends. The local sports books are run like corporations: They pay salaries and commissions on sales, extend credit and financing.

Most of the local books are family-owned businesses that get passed down to the following generation, he said.

Online gambling is the fastest-growing form, experts agree, but exactly how much is being bet is not certain.

The River City Group, a consulting group that works with online casinos, estimates the industry draws about $6 billion a year. Strumpf believes it's closer to $20 billion.

The online casinos are mostly based in the Caribbean, to avoid U.S. gambling restrictions and prosecution.

Because people routinely flout the law, Congress is turning to credit card and electronic payment firms. Lawmakers are considering a bill that would prohibit the use of electronic payments for online gambling.

The easiest way to gamble legally on the Super Bowl is to fly to Las Vegas and bet in a sports book there.

Those who do go find a packed room, said Robert Walker, race and sports book director for the MGM Mirage.

"It's by far the biggest single day of the year," he said. "It's not even close."

By game time, the sports book is standing room only, with the median bet about $100. On a normal Sunday, it's about $40.

He usually sets some bets on how big-name stars will perform, to draw more interest. But this year, he said, he's got only Panthers running back Stephen Davis and Patriots quarterback Tom Brady to work with.

But it's not the worst pairing he has seen (think 2001).

"I cried uncontrollably when it was Baltimore and the Giants," said Walker, who sets the points spread on the games. "I really believe the Carolina and New England match-up is far superior." SOURCE: World Sports Exchange

Anything Goes

Casinos call the odd wagers that don't have to do with the game's outcome propositional bets. They make up about 5 percent of all the money coming into the sports books of MGM Grand. Like the point spread, the line for each changes often.

• Who will score first?

• Who will score last?

• Who will punt first?

• How many first downs will Carolina get?

• Will Carolina convert a fourth down?

• Will Jake Delhomme rush for more than 4.5 yards?

• Who will have the most penalty yards?

• Will the game ever be tied after 0-0?

SOURCE: World Sports Exchange

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