If one scans the lists of most popular names for girls, you won't find Lindsay in the top 100. It's just not that common a name.

It's not a bad name; don't get us wrong. It's just not chosen as often as Emma or Mary or Susan. Part of the reason might be because it used to be more commonly used for boys. Or that the Scottish meaning for the name is "from the island of the lime tree." Who knows?

What we suspect, however, is it is not so unique that any reference to the name conjurs up the image of actress/dancer/singer/constant-rehab patient Lindsay Lohan.

On the other hand, Lohan does. So much so she filed a lawsuit this week against E-Trade Financial for its recent and rather comical commercial. In case you didn't see it during its Super Bowl debut or during the Olympics, talking babies end up making reference to a "milkaholic Lindsay." Lohan's lawsuit contends everybody knows the baby characters are referring to her -- and she's hurt. Hurt to the point she'd like E-Trade to stop running the ad and pay $50 million in exemplary damages, plus another $50 million in compensatory damages to relieve her pain and suffering.

Before the legal action of an overly narcissistic and hard-pressed-for-work celebrity gets too far, a few points should be considered:

* Since the commercial did not use text, the name just as easily could have been "Lindsey."

* Lohan was featured in the popular "Got milk?" ad campaign of the National Milk Processor Board back in 2004. Truth could be used as a defense.

* The baby character in the commercial was not wearing leggings, did not appear to be under the influence of drugs or alcohol, and was involved with a boy -- all good signs she was not portraying Lohan.

* Not everybody thinks of Lohan when they hear the name Lindsay. An extremely unscientific poll conducted at this office resulted in last names such as Basinger, Dreiling, Pflaum, Eichelberger, Klaus, Bauman, VanNahmen, Smith, Dorzweiler, Tomich, Glendenning, Leiker, Zimmerman, Bolte, Morrissey and Gastler. The Bionic Woman, Lindsay Wagner, came up. So did Fleetwood Mac's lead singer, Lindsey Buckingham.

Nobody mentioned Lohan. Sorry, Lindsay.

The case sounds suspiciously like a lot of crying over spilled milk. It should be tossed out.

Editorial by Patrick Lowry

plowry@dailynews.net