-- OUTSTANDING COMEDY (Ally McBeal; Frasier; The Larry Sanders Show; Seinfeld; 3rd Rock From the Sun) WHO WILL WIN Frasier, for a deserved (but undaring) record-breaking fifth year WHO SHOULD WIN Always the backbiting bridesmaid, Sanders OVERLOOKED Repeat after me: ''Everybody Loves Raymond is consistently the best sitcom on TV.''

-- OUTSTANDING DRAMA (ER; Law & Order; NYPD Blue; The Practice; The X-Files) WILL ER SHOULD The Practice (would it kill them to reward new blood?) OVERLOOKED Tom Fontana, whose Homicide: Life on the Street and Oz rock our perp-infested world

-- OUTSTANDING ACTOR, COMEDY SERIES Michael J. Fox, Kelsey Grammer, John Lithgow, Paul Reiser, Garry Shandling WILL Two-time winner Grammer SHOULD Five-time loser Shandling (although we'd miss his annual post-defeat psychotherapy riff) OVERLOOKED Ray Romano, for crying out loud!

-- OUTSTANDING ACTRESS, Comedy Series Kirstie Alley, Ellen DeGeneres, Jenna Elfman, Calista Flockhart, Helen Hunt, Patricia Richardson Will Calista ''The Emmy Weighs More Than I Do'' Flockhart Should Jenna ''I Could Make a Hallmark Ad Funny'' Elfman Overlooked At the risk of boring you, does Raymond's Patricia Heaton ring a bell?

-- OUTSTANDING ACTOR, DRAMA Andre Braugher, David Duchovny, Anthony Edwards, Dennis Franz, Jimmy Smits WILL Academy darling (he's already won three times) Franz SHOULD Braugher, in recognition of six sizzling seasons OVERLOOKED The coolly capable Dylan McDermott

-- OUTSTANDING ACTRESS, DRAMA Gillian Anderson, Roma Downey, Christine Lahti, Julianna Margulies, Jane Seymour WILL The undeniably enchanting Margulies SHOULD Anderson, who after winning last year was just as exquisite this season OVERLOOKED Buffy the Vampire Slayer's Sarah Michelle Gellar kicks ass in more ways than one.

-- SUPPORTING ACTOR, COMEDY Jason Alexander, Phil Hartman, David Hyde Pierce, Jeffrey Tambor, Rip Torn WILL Hartman (nothing tugs the heartstrings like posthumous plaudits) SHOULD Alexander. Finally the spotlight-stealing, less-deserving Michael Richards isn't in the running and now Hartman's a lock. (George gets the screwgie once again!) OVERLOOKED Raymond's Brad Garrett and Peter Boyle, NewsRadio's Andy Dick, Spin City's Alan Ruck and Michael Boatman, not to mention little Bobby from King of the Hill

-- SUPPORTING ACTRESS, COMEDY Christine Baranski, Kristen Johnston, Lisa Kudrow, Jane Leeves, Julia Louis-Dreyfus WILL Multiple nominee and one-time winner Louis-Dreyfus SHOULD Kudrow's ditsy Phoebe should be a no-brainer. OVERLOOKED Jennifer Aniston, who's so much more than a hairdo

-- SUPPORTING ACTOR, DRAMA Gordon Clapp, Hector Elizondo, Steven Hill, Eriq La Salle, Noah Wyle WILL La Salle (you think it's easy being that morose week after week?) SHOULD Wyle (he's so darn cute -- okay, talented) OVERLOOKED Every guy behind bars in Oz, and every guy trying to put guys like them behind bars in Homicide

-- SUPPORTING ACTRESS, DRAMA Kim Delaney, Laura Innes, Camryn Manheim, Della Reese, Gloria Reuben WILL ER's Reuben -- her heartbreaking, Green Day-themed arc with doomed Scott Anspaugh was to die for. SHOULD Sure, Reuben is deserving, but we've got a soft spot for The Practice's Manheim. OVERLOOKED Callie Thorne, Homicide's streetwise detective, and Kelli Williams, The Practice's resident shark-in-training