TAMPA, Fla. -- Bill Cowher will be rooting for the Steelers Sunday.

Wait.

He will be rooting for the Arizona Cardinals, too.

"Yeah, I'm happy for both," Cowher said yesterday as he and his daughter, Lauren, were driving through North Carolina yesterday to watch the Wake Forest-Duke men's basketball game last night.

Cowher has split allegiances in Super Bowl XLIII. He coached the Steelers for 15 seasons, including Super Bowl XL. Men from his staff are still coaching, and his former players make up the brunt of their current roster. Yet, some of his former coaches run the Cardinals, including head coach Ken Whisenhunt, assistant head coach Russ Grimm, special teams coach Kevin Spencer and wide receivers coach Mike Miller.

"I certainly am happy for the Rooneys and the opportunity to separate them from everyone else, deservedly so," Cowher said of a possible sixth Lombardi Trophy for the Steelers. "Coach [Dick] LeBeau and Bruce [Arians] and the whole defensive staff and players, and I'm happy for Mike [Tomlin]. He's done a very good job there.

"From the same standpoint, I'm happy with what Kenny accomplished this year and changed the whole culture there, and Kevin, Russ, Spence and Mike Miller.

"I look at it from the standpoint that whoever wins, I'm happy for that team for those reasons."

Cowher will watch the game at home in Raleigh, N.C., with a couple of friends and not come near the festivities here this week.

He said he has no second thoughts about leaving as Steelers head coach two years ago, even though they've reached another Super Bowl.

"No regrets, I enjoy everything I'm doing," said Cowher, a CBS-TV studio host for NFL games. "It will not match the quality time I've been able to have the last two years with my kids and family. I'm happy and I enjoy it with CBS."

Cowher has stayed in touch with both sides of the Super Bowl, reaching out to congratulate Dan and Art Rooney and Kevin Colbert, the Steelers' director of football operations, as well as Whisenhunt and those in Arizona.

"I talked to coach LeBeau and told him to give the boys a 'hey' for me."

He has not offered his successor, Mike Tomlin, any advice, and said it does not look as if he needs any.

"I know when I came aboard, my conversations with Chuck Noll were ones when I reached out to him. Mike seems to be doing a pretty good job on his own. I think if Mike had any questions, he knows I have an open door."

Cowher took obvious pleasure in seeing so many close associates and players from his teams reach the Super Bowl. He even knew how many of his former players will start for the Steelers Sunday.

"You look at 15 of the 21 starters, and three other guys came on to start, Ryan Clark, Santonio Holmes and Willie Colon. You look at coach LeBeau and the guys in Arizona. I'm not proud but I'm happy for them.

"You know what? That was a good team, and I knew it was a good team, with good coaches. Bruce was a natural guy to take over as offensive coordinator, and he's done a good job.

"Ben [Roethlisberger] will probably go down as one of the all-time great quarterbacks. You look at him in the fourth quarter and I don't know if there's another guy I'd want with the ball in his hands to score."

Cowher finds himself closely connected to a Super Bowl again, and he can't wait to watch it from his living room.

"I want to see all the commercials. That's the best part of the game. Tell all the guys I say 'Hi.' It should be a great game, and I'll enjoy it."