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This has been around before - but then, so has football!

Subject: FW: SuperBowl Fever,


  A guy named Joe receives a free ticket to the SuperBowl from his
  company.
  Unfortunately, when Joe arrives at the stadium, he realizes the seat is
  in the last row in the corner of the stadium, he's closer to the Goodyear
  Blimp than the field.  About halfway through the first quarter, Joe sees
  through his binoculars an empty seat 10 rows off the field right on the
  50
  yardline.

  He decides to take a chance and makes his way through the
 stadium and around the security guards to the empty seat.

  As he sits down, Joe asks the gentleman sitting next to him,
 "Excuse me, is anyone sitting here?"

  The man says "No."

  Now, very excited to be in such a great seat for the game, Joe
  again inquires of the man next to him, "This is incredible! Who in their
  right mind would have a seat like this at the SuperBowl and not use it?!"

  The man replies, "Well, actually, the seat belongs to me. I was
  supposed to come with my wife, but she passed away. This is the first
  SuperBowl we haven't been together at since we got married in 1967."

  "Well, that's really sad," said Joe, "but still, you couldn't find
  anyone to take the seat? A friend or close relative?"

  "No," the man replies, "They're all at the funeral."