BY TOM SOMACH

Costa Rican online sportsbook Bet U.S. (www.betus.com) has released betting odds for next month’s World Series of Poker (WSOP) in Las Vegas.

You can’t bet on who will win the WSOP main event–a $10,000 buy-in, no-limit, Texas hold ‘em poker tournament–but you can wager on which poker players will make the coveted final table of the event (nine will make it).

Phil Ivey, at 16-1 odds, is the Bet U.S. favorite to make the 2007 WSOP main event final table, meaning a $1 bet on Ivey will earn $16 if he makes it that far.

Ivey’s being tabbed the favorite is somewhat puzzling, however, as he has never won the WSOP main event, while some who have won it are listed at longer odds to make the final table.

The next most likely to make the final table, according to the Bet U.S. odds, is Daniel Negreanu, at 18-1.

Next comes Phil “Poker Brat” Hellmuth Jr. and Chris “Jesus” Ferguson, each at 25-1 odds.

Hellmuth won the main event in 1989 and Ferguson won it in 2000.

At 40-1 odds are Erik Seidel, Scotty Nguyen, Dan Harrington, Johnny Chan, Gus Hansen, Howard Lederer and Dave “Devilfish” Ulliot.

Nguyen won the main event in 1998, Harrington won it in 1995 and Chan won it in 1987 and 1988.

At 50-1 odds are John Juanda, Erick Lindgren, Mike Matusow, Phil “Unabomber” Laak, Greg “Fossilman” Raymer, Men Nguyen, Barry Greenstein and Doyle “Texas Dolly” Brunson.

Brunson won the main event in 1976 and 1977 and Raymer won it in 2004.

A plethora of pro poker players are listed at 65-1 odds to make the final table: Josh Arieh, Todd “Son of Doyle” Brunson, Humberto Brenes, Layne Flack, Jamie Gold, Chip Reese, Huck Seed, Thomas “Amarillo Slim” Preston, Phil Gordon, Sam Farha, Chris Moneymaker, T.J. Cloutier, Annie Duke and Jen Harman.

Gold won the main event in 2006, Seed won it in 1996, Preston won it in 1972 and Moneymaker won it in 2003.

Mike Sexton, Joseph Hachem and Jen Tilly are next, each at 80-1 odds.

Hachem won the main event in 2005.

Robert Varkonyi follows, at 100-1 odds.

He won the main event in 2002.

And if you want to bet on a couple of Hollywood actors who fancy themselves as professional poker players–Ben Affleck and Matt Damon–you can get each of them at whopping 150-1 odds.

The 2007 WSOP begins June 1, although the main event doesn’t get underway until almost six weeks later.

(E-mail Tom Somach at tomsomach@yahoo.com.)