DREAM MATCHUPS SURPASS REALITY\Some fights we'd like to see.

Byline: Michael Rosenthal

In an ideal world, the best fighters would face the best fighters.

Sadly, they don't. Typically, money-hungry handlers - like all well-schooled businessmen - seek the most profit for the least risk. Who could blame them? This is why many potentially wonderful matchups are never realized.

That doesn't mean we can't dream, however. If we had our way, the following fights would take place sometime soon:

Mike Tyson vs. Riddick Bowe: This is the sport's most anticipated matchup. Tyson will take out Frank Bruno on March 16 and Bruce Seldon shortly thereafter to win two heavyweight belts but he has to beat Bowe to prove he's worthy. Will he? Nope. Bowe will use his boxing skill to batter Tyson from the outside and ultimately end it with his power.

Riddick Bowe vs. Lennox Lewis: Like Tyson, Lewis will have a chance because of his power and Bowe's suspect chin. However, Bowe's boxing ability will befuddle the Englishman and lead him to a comfortable points victory. Finally, Bowe will be on top of the heavyweight boxing heap - where he belongs.

Roy Jones vs. . . . SOMEBODY DECENT: With Nigel Benn's loss to Thulane Malinga, the opponent many believed could at least give Jones a workout was out of the picture. Maybe Malinga is now that man. Maybe we'll have to look to the light heavyweights, maybe Henry Maske. Or maybe there just isn't anyone out there for Jones.

Pernell Whitaker vs. Felix Trinidad: Whitaker might not be a crowd pleaser but he's an artful boxer - too good for the young Puerto Rican, who will stalk Sweet Pea but never catch him. Whitaker will throw enough punches to win on points. The fight had better happen soon, though: Whitaker isn't getting younger.

Pernell Whitaker vs. Terry Norris: This one is similar to Whitaker-Trinidad. Norris has a relatively weak chin but more experience than Trinidad, which could give Whitaker some trouble. However, Whitaker's too good here, too. He might even hurt Norris with the right punch. Whitaker wins on points.

Oscar De La Hoya vs. Kostya Tszyu: After De La Hoya takes Julio Cesar Chavez's WBC junior welterweight title on June 7, a more significant challenge lies ahead: Tszyu, the IBF champ. Like De La Hoya, the lesser-known Russian has tremendous boxing skills and good power. The winner? De La Hoya by knockout. Tszyu can't avoid the left hook forever.

Azumah Nelson vs. Gabriel Ruelas: Before the Jimmy Garcia tragedy and the subsequent loss to Nelson, Ruelas was considered one of the best in the world. Assuming he's past Garcia's death - trust us, he is - there's no reason to think he won't rise again. The real Gabriel Ruelas beats Nelson on points.

Marco Antonio Barrera vs. Nasem Hamed For the hardcore fan, this might be the most enticing matchup: Both fighters are a thrill-a-minute. Hamed will win a close one - probably on points - because of his amazing quickness and the fact Barrera isn't difficult to hit. Don't miss this fight.

Johnny Tapia vs. Danny Romero: This one's a lot like Barrera-Hamed: Two young, aggressive fighters nearing their primes. Tapia might be the most ferocious fighter in the world. Assuming Romero's broken eye socket is healed, he too is formidable. And they're both from Albuquerque. What more could we ask for? Tapia wins by decision.

Ricardo Lopez vs. Yuri Arbachakov: They say strawweight phenomenon Lopez has it all. We desperately want to see him prove it against someone worthy of his talents - such as Arbachakov, the undefeated Russian who fights out of Japan. Lopez will meet the challenge. He'll stop Arbachakov late in the fight.

The real story: Much has been made of Ruelas' comments following his loss to Nelson on Dec. 1.

He said he saw an image of Garcia in the ring moments after the fight ended. Naturally, everyone drew the same conclusion: He hasn't been able to cope with Garcia's tragic death.

Wrong. The tremendous guilt Ruelas experienced immediately after the fight dissipated with time. The comments? He did envision Garcia but it didn't mean as much as people think. In fact, he's coping well.

Believe it or not - and many won't - the reason for his poor performance against Nelson is less profound: He suffered from severe flu symptoms, plain and simple. Ruelas remained ill for several days, according to Dr. Adam Karns, and others in Ruelas' camp later contracted the same illness.

If anyone still doubts Ruelas' post-Garcia ability, come to the Olympic Auditorium on March 13 and watch what he does to Eduardo Perez.

What next? When the IBF decided to honor a court settlement and give Michael Moorer an opportunity to fight for Francois Botha's heavyweight title, the issue seemed to be settled.

Not so fast. Some lawyers believe the organization's decision could be overturned in court, which means Moorer could end up fighting Axel Schulz for the vacant title.

Botha broke IBF rules when he tested positive for steriods after outpointing Schulz to win the title, which the rules state should result in disqualification. However, the IBF fined its champion and ordered a rematch with Schulz rather than revoke his title.

Then, in an apparent effort to avoid legal trouble, officials said Moorer - who sued the IBF after he was mysteriously dropped in the rankings - would get the title shot and Schulz was left out.

No matter. Neither Botha nor Schulz has a chance against Moorer, which means Don King will lose control of one third of the heavyweight titles. WBA champ Seldon and Botha fight for King. Moorer fights for Main Events.

Open news conference: To build interest in their June 7 bout, Oscar De La Hoya and Julio Cesar Chavez embark today on a promotional tour. Their first news conference is at noon today at the Olympic Auditorium. The public is welcome.

Pyramid card: The first card ever at the Pyramid, on the campus of Long Beach State University, on March 19 is worth seeing.

Rising heavyweight Jeremy Williams, fighting in his hometown, will face Arthur Weathers. Also on the card, Michael Nunn faces Undra White and unbeaten prospect Enrique Sanchez - the best fighter on the card - takes on Max Gomez. Butterbean and another tough-man product, Cody "The Alaskan Assassin" Koch, also will appear.

The Pyramid looks ideal for boxing. It will hold around 5,000 and every seat is a good one.

Promoter Bob Arum said he'd like to schedule more cards in Long Beach. Of course, that is if people show up for the first one.

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