If anyone needs one good reason to watch Sunday's game (8:30 p.m., ESPN) between the Atlanta Falcons and the Cincinnati Bengals, here it is -- Michael Vick.

Forget that both teams are winless. Sunday's game is all about Vick, the most exciting player in football. Two years ago when I worked as an analyst on ESPN's NFL Draft show, I said Vick would be an incredible pro quarterback, and I still believe he will be the NFL's next superstar.

Vick's physical tools are absolutely the greatest I have ever seen at the position. He has a quick release, a tight spiral, tremendous speed, a cannon for an arm and phenomenal touch. He is working hard on becoming a disciplined pocket quarterback instead of letting his natural running instincts take over.

Theismann's keys

CINCINNATI BENGALS Offense -- Better QB play: Frerotte is playing for a chance to start Week 4. He has to be smarter. He has to prove he can be a starting QB in the league. The way he proves that is with better decisions. Defense -- Contain Vick: In the Falcons' 3-4 scheme, it will be a bit easier to put someone with speed on him. Maybe Takeo Spikes becomes the man responsible for Vick. That approach may hurt their pass rush a bit, but I'd be more willing to let Vick throw the ball down the field rather than run through an open space ATLANTA FALCONS Offense -- Big plays: The Falcons need to capitalize early. That will make the Bengals throw the ball and take Dillon out of the game. Defense -- Shut down the run: The Falcons have to turn the Bengals into a one-dimensional team. Bottle up Dillon and make Frerotte win the game with his arm -- either his right or his left.

Through the first two games, his poise in pressure situations has impressed me the most because he doesn't panic. In addition, Vick doesn't run with his head down, as a lot of quarterbacks do. His intention is to throw first and run second.

Vick could be the first 1,000-yard rusher at the quarterback position. And he can reach 1,000 yards in the context of his team winning. The Falcons have quality in their backfield with Warrick Dunn, rookie T.J. Duckett and Bob Christian. But Vick gives them another dimension in the running game. Atlanta needs Vick to rush for 60-80 yards a game to be successful.

The only way for Vick to improve is to keep playing. He will see more and be able to evaluate his decisions better. So far he has done exactly what Atlanta hoped for, even though neither performance has resulted in a victory. Against Green Bay, his receivers dropped two touchdown passes. Then last week against Chicago, Vick got the Falcons in position for the game-winning field goal.

Defensively, Wade Phillips took over as coordinator and turned the Falcons from a 3-4 scheme to a 4-3. Although Phillips should do an excellent job, the Falcons are still light up front and could use a stout player like Ted Washington or Pat Williams to play the nose. At the same time, along with having one of the league's best young linebackers in Keith Brooking, the Falcons have John Holecek, Sam Rogers and Henry Jones, players who played under Phillips in Buffalo. The offense and the defense seem to complement each other well and should lead to good things for Atlanta.

But while the Falcons have Vick, the Bengals have nothing but problems at quarterback. Many people picked Cincinnati as a sleeper team, one that could possibly make the playoffs. But the Bengals need better play from Gus Frerotte. Although offensive coordinator Bob Bratkowski has a good system in place, the execution has been terrible. After last week's performance, Frerotte is playing for his job.

Last week the Bengals outgained the Browns and got a big day from running back Corey Dillon, who finished with 108 yards on 22 carries. In fact, counting his receptions, Dillon touched the ball 30 times, which is exactly what the Bengals want. But Frerotte threw three interceptions. The interception he threw left-handed to Kenard Lang was inexcusable from a veteran quarterback. It's one thing to have a ball batted in the air or a defensive player make a play. But when he threw the ball to get rid of it, he wasn't playing with his head.

Here is a quote that sums up how I used to approach the game: "As a quarterback, you never have to be the reason a team wins. You just can't be the reason the team loses."

People may say that one position or one player doesn't lose a game, but I don't buy it. No matter what anyone says, an NFL quarterback can either win or lose football games. The position is all about making decisions, managing the game and executing. None of that is happening in Cincinnati.

Other than the quarterback position, the Bengals are building a young defense, one that performed well against Cleveland. And Dillon is always someone to get excited about. Dillon deserves so much credit; without much support from the quarterback, he has carried the Bengals' offense for the last five years. The man has done it himself.

Despite the Bengals' problems, they are still not too far behind. With the exception of Cleveland, every team in the AFC North is 0-2. With eight divisions this season, there are only two wild-card spots now in each conference. So teams like Cincinnati need to work to win their division.

Meanwhile, the Falcons could finish with nine or 10 wins and are on the cusp of being a playoff team. Although they have to recover from an 0-2 start, they are playing better than the Rams and the 49ers, two of the conference's best teams. And they are a better team than 2-0 Carolina.

From a talent standpoint, New Orleans looks the best in Atlanta's division, the NFC South. The Falcons, though, are comparable, especially with Vick at quarterback.

Former NFL quarterback Joe Theismann is an NFL analyst on ESPN Sunday Night Football.