David Letterman, Bill Murray & Regis Philbin Gear Up For The Superbowl [VIDEO]

While Regis Philbin played referee, Bill Murray suited up to kick while David Letterman held the ball on 53rd street in Manhattan tonight (January 31st). 

CBS put up a preview of the The Late Show With David Letterman skit, complete with bagpipers.  Check out the video after the jump.

Oh, and go Pats.