HERE’S one that’s bound to generate debate in bars and offices everywhere: Who are the 100 greatest Americans?

“Who’s the Greatest?,” adapted from a smash-hit British show called “Great Britons” last summer, will be a month-long, televised contest where veiewers will vote – “American Idol“-style – on the 100 greatest Americans of all time.

The show is hoping to launch soemtime next year, according to a report in Advertising Age.

“Who’s the Greatest?” starts with a special, then is followed every week or so with a countdown show, leading up to a grand finale where the No. 1 vote-getter is unveiled.

Ironically, it is the British Broadcasting Corp. that is selling the program idea here. They are currently searching for a big-time sponsor and network, according to reports.

Sir Isaac Newton, incidentally, was voted the “Greatest Briton” by English viewers.