Who says the only thing accountants are good for is minding the books?

A day of pampering by a masseuse is on the line in a Super Bowl XL wager between Pittsburgh accounting firm Alpern Rosenthal and Clark Nuber, a Seattle accountant. The masseuse will help the number crunchers relieve stress during tax season.

The losing firm also must send a basket of hometown goodies to the winner and the managing partner of the losing firm must wear the shirt of the winning team for one day.

No word on whether the Pittsburgh Steelers will be able to apply their operating loss carryforwards from their loss to the Dallas Cowboys in Super Bowl XXX to this year's results.