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After taking a week off to savor the gluttony and capitalistic fever that infects the masses of the United States during the holidays, Jimmy and Frank ring in the new year with intelligent commentary about what David Beckham really wants do with his life, the reality of promotion/relegation in MLS, the recent twitter statements made by the U.S. born soccer player who is playing in Germany, Preston Zimmerman, with regard to his thoughts about the U.S. National Team selection process, and some other stuff. They also welcome a formerly bearded, guitar playing, Rutgers graduate named Alexi Lalas, who becomes the first guest in the history of the show to have the courage to disagree with Jimmy. Check it out.