The Ohio State University and the University of Michigan began their biggest rivalries in college football in 1897. The University of Michigan's squad trounced the Ohio State University 34-0 in the first version of what fans in the heartland now refer to as "The Game." Last month Ohio State and Michigan again squared off on the gridiron, in a game that in no way resembled their first contest. The stakes and the size of the teams may have changed since then, but accusations of professionalism still hang over college football. Members of both houses of Congress have expressed concern that college sports, particularly football and men's basketball, have become too commercialized. In October, Rep. Bill Thomas, the California Republican who is chairman of the House Ways and Means Committee, wrote a letter to the National Collegiate Athletic Association asking why college-sports programs deserve their tax exemption. And last week, the Senate Finance Committee took aim at the tax-exempt status of money in college sports, in particular donations that open doors to luxury box seats and season tickets. In an era of rising tuition and stagnant salaries for faculty and staff members, most colleges struggle to explain why they spend so much money on football and basketball. For the two research universities that play "The Game" each year, however, the justification for big-time sports is easy: big money for education.