I assume you're talking about the timeless pastime of Super Bowl Squares: 1. Make sure you have enough friends/acquaintances/friends of friends to sell 100 squares to. 2. Decide how much each square should cost based on what you want the final pool to be. 3. Draw a 14x14 grid. 4. Sell 100 squares, usually through email. If people want to buy more than one square, that's bad for them odds-wise but good for you. A hundred is a lot to sell. You'll probably need to get paid through PayPal from people who buy squares at a distance. 5. Once you have 100 names/sales, enter those names randomly in the 10x10 part of the grid to the bottom and to the right. Leave the top four rows and the first four rows down the left side blank. If you're selling to people live, they can fill in their own square on your sheet.