LAS VEGAS--Dremiel Byers and Rulon Gardner, the last two super  heavyweight World Champion Greco-Roman wrestlers, are on a collision course  to meet next week at the 2003 Las Vegas United States National Wrestling  Championships. And while off the mat the two are friends, there will be  too much at stake Wednesday through Saturday at the Las Vegas Convention Center to remember much about that part of their relationship.    Both intensely fierce on the mat, Byers and Gardner will join over 2,000 athletes expected to compete in either the U.S. Freestyle Nationals, the U.S. Greco-Roman Nationals, the U.S. Women's Nationals, the U.S. Veteran's Nationals or the Western Junior Regionals. The FOX Sports Network will televise a 90 minute broadcast of the finals on a delayed basis in late spring.    Being co-produced for the 14th time by USA Wrestling and the Las Vegas Sports Committee (LVSC), the 2003 Las Vegas United States National Wrestling Championships, presented by Knickerbocker, will be held  in the Hall N1-2 at the Las Vegas Convention Center.    The tale of the tape is what mega-matches are made of as Byers, of the U.S. Army, enters next week as both the reigning World and National Champion. Gardner, of the Sunkist Kids, makes his historic return from a career-threatening accident in 2002 as the 2001 World and National Champion  and the 2000 Olympic Champion. Byers also was the 1999 National Champion while Gardner also was the National Champion in 1995, 1997 and 2000.    Byers, a 28-year old North Carolina native, is living and training in Colorado Springs, Colo. He silenced all doubters with a dominating performance on his way to a gold medal in the 264.5 lbs./120kg., the super heavyweight division at the 2002 World Championships in Moscow, Russia.    Seeking to return to the top is Gardner, the 32-year old country boy who has become one of the most recognized amateur athletes in the world.  In 2000, he rocked the U.S. by defeating 1996 Olympic silver medalist Matt Ghaffari at the U.S. Olympic Team Trials. Just over two months later, he shocked the world by defeating Alexandre Kareline of Russia for an Olympic gold medal. Kareline had been undefeated in 13 years of international competition. Like Byers, Gardner also trains full-time in Colorado Springs.    Gardner*s character was tested completely as he battled through freezing temperatures for nearly 14 hours in the Wyoming wilderness in February, 2002 after his snowmobile became stuck in the snow. As a result of the incident, Gardner lost one toe to frostbite, but has since recovered and is competing full-time.    Looming in Las Vegas is a likely matchup of two American legends. Byers and Gardner represent exactly half of the all-time U.S. Greco-Roman World gold medals. The two giants are expected to meet in next Saturday night's finals, their first meeting since the 2001 U.S. World Team Trials in Cincinnati. In that event, Gardner won both matches in the best-of three finals by identical 3-1 scores.    But ask each champion who the man to beat is right now, and they will both give you the same answer.    "He is," they say.    In Las Vegas, America's finest wrestlers will be starting the road to the World Championships. National Championships will be decided in the seven international weight categories for senior men and senior women competitors.    For men, the weight divisions are: 121 lbs. (55 kilograms), 132 lbs. (60 kg), 145.5 lbs. (66 kg), 163 lbs. (74 kg), 185 lbs. (84 kg), 211.5 lbs. (96 kg) and 264.5 lbs. (120 kg).     The seven women*s weight divisions are: 105.5 lbs. (48 kg), 112 lbs. (51 kg), 121 lbs. (55 kg), 130 lbs. (59 kg), 138.75 lbs. (63 kg), 147.5 lbs. (67 kg) and 158.5 lbs. (72 kg).    The top seven place winners in each weight class in men's freestyle and men's Greco-Roman along with the top eight women*s place winners in each weight class will qualify for the U.S. World Team Trials to be held June 20-22 in Indianapolis.    There will be six weight categories for the veteran's divisions, split into five divisions based on ages. Competition this year will include Greco-Roman for the first time in addition to Freestyle.    Titles in 15 weight divisions will be decided in the Western Junior Regionals. Any qualified junior wrestler may compete in one of seven regional championships held annually by USA Wrestling across the country.    The top three finishers in each weight class in the Western Junior Regionals qualifying for the respective State teams for the Junior Nationals this summer.    Las Vegas has hosted and the LVSC and USA Wrestling have worked together to hold 13 previous Nationals in the Southern Nevada area, including the past two years. It will be the 11th time the event will be held at the Las Vegas Convention Center.    Officially, the Las Vegas Convention & Visitors Authority is title sponsor of the event and presenting sponsor is Knickerbocker, L.L.C., of Gladstone, N.J. The championships are being sanctioned by USA Wrestling, the national governing body for the sport and is being co-produced by the Las Vegas Sports Committee and USAW.    Action on 20 mats will run from 11 a.m. - 10 p.m. on Wednesday and Thursday, May 7-8, and 9 a.m.-10 p.m. Friday, May 9. On Saturday, May 10, the morning session will run from 9 a.m. - 3 p.m., followed by the national championship finals in Freestyle, Greco-Roman and Women*s Freestyle starting at 6 p.m.    Advance VIP, Preferred and General Admission All-Event tickets are on sale through the LVSC ticket office at 866.418.0372 or locally at 702.360.3739. With admission for all four days, VIP All-Event packages are $150 each, Preferred All-Event tickets are $65 each and General Admission All-Event tickets are on sale for $45 for adults and $20 for students (6 to 17 years old).    Preferred and General Admission daily tickets will be available at the door only. Preferred daily tickets will be $35 while General Admission daily tickets will be $25 for adults and $15 for students.     Tickets to the finals only (to be held at 6 p.m. on Saturday, May 10) will be available on the day of the event at the door. Preferred tickets will be $25 while General Admission tickets for the finals will be $20 for adults and $10 for students.    Volunteer meal sponsors this year include: Jason's Deli, Memphis Barbecue, Ricardos and Port of Subs.     For 18 years, the LVSC, a non-profit organization benefitting the youth of Las Vegas, has been producing special events in the Las Vegas area. Other major wrestling events produced by the LVSC include the 1997 USA Wrestling Freestyle World Team Trials, the 1998 NAIA National Wrestling Championships and the 1998 Junior World Freestyle Wrestling Championships. In July of 1999, the LVSC presented the U.S. Taekwondo Junior Olympics with over 5,000 participants.To date, the LVSC has contributed nearly $300,000 to local youth programs.    Additional information is available from the LVSC offices at 361.5017 or on the organization's website at www.lvsports.org.