Early tomorrow morning, the Director’s Guild of America will announce their five nominees. Why is this important? Well, for four years straight, the DGA has predicted the eventual Academy Award Best Picture nominees five for five. WOW! That is an incredible, even unbelievable track record.

This year, there may be some complications however. Best Picture contender “Little Miss Sunshine” is directed by two individuals (Jonathan Dayton and Valerie Faris). Now we’re not exactly sure what the DGA rules are, but something tells us we’re not going to see those two names on their top five list. Even if the “Little Miss Sunshine” directors are left out, the film still appears to be a strong contender, based on an innovative campaign, strong critical support, and its crowd-pleasing effect.

Other films may see their fates rest more squarely on a DGA nomination. “United 93” has scored big with critics, but thus far been shut out by the guilds. If Paul Greengrass is not recognized for his brilliant, restrained direction, “United 93” will be all be finished in the Best Picture race. In recent weeks, it feels like “Babel” has picked up momentum, while “The Queen” has slipped. Will the trend continue at the DGA? Alejandro Gonzalez Inarritu has impressed before with such hits as “21 Grams.” His latest offering, “Babel” is a director’s film. “The Queen,” on the other hand, is mostly recognized for the mesmerizing performance of Helen Mirren. If “The Queen’s” Stephen Frears is snubbed tomorrow, the film will be in real trouble, especially after getting passed over by the Screen Actor’s Guild last week in the ensemble category.

Here are our predictions:

Bill Condon, “Dreamgirls”
Clint Eastwood, “Letters From Iwo Jima”
Todd Field, “Little Children”
Alejandro Gonzalez Inarritu, “Babel”
Martin Scorsese, “The Departed”

The smart money would be to put Frears in the top five in place of Todd Field. But we, like many others, are sensing a decline in support for “The Queen.” Field was passed over many years ago for the exceptional drama “In the Bedroom” and we’re betting the DGA will make it up to him this year. Besides, “Little Children” is one of those quirky ensemble efforts where precise directing is the cornerstone of the film.

As a longshot, look for Clint Eastwood to pull double nominations for both “Letters From Iwo Jima” AND “Flags of Our Fathers.” It would be great to see, but unfortunately, “Flags” has been fading fast and “Letters” has even been losing steam lately. Call it wishful thinking.