I, also, refuse to accept "midichlorians". I still say the force is mystical in origin, and therefore irrelevant to "energy".
Force: 1, Borg: 0
"Star Wars max speed is the speed of light", are you insane Zimri? If the max speed of the SW universe was lightspeed, it would take YEARS to get from one system to another. They can move from one edge of the galaxy to the other in reasonable time in the SW universe, and are certainly able to go from the middle to the outer edge quite easily (Outer Rim planets, anyone?). Hyperspace travel is faster than warp. It has to be. In Star Trek, they didn't even start really exploring other *sectors* of their galaxy until they found a wormhole!
Force: 2, Borg: 0
The Borg have been shown many times to inject drugs into their future bretheren to knock them out so they don't fight and become complacent. The Jedi have shown, many times in CANOCAL movies that they are resistant to drugs. Besides, the Borg are slow-moving zombie-like creatures. Hardly a match for the lightning-fast Jedi.
Force: 3, Borg: 0.
On the other hand, the Jedi have problems with effective shielding, as shown in all three prequels (Droidekas are pretty good at scaring Jedi a bit with their sheilds up), so the Borg could potentially have an advantage in sheilds.
Force: 3, Borg: 1.
The Borg have transporter technology, which is quite useful for catching a Jedi off-guard. Nuff said there.
Force: 3, Borg 2.
Jedi abilities have not yet been noted in reliant minds. On the other hand, the Borg hive-mind might serve as one all-encompassing will that would use the force to such great power that nothing could match it (provided enough Jedi and Force-sensitives were captured). I'd call this a draw.
Force: 3, Borg: 2
If we're bringing technology into the picture (as noted by the "speed" argument), then we have to talk about weapons technology in the SW universe. Obviously the Death Star MK 2 would decimate even the best-shielded Borg cube, as it was easily capable of blowing up sheilded capital ships, and was likely designed to destroy planets like its predecessor.
Force: 4, Borg: 2.
Darth Vader, already a cyborg in his own right, was still quite capable of using the force very well. General Greivous showed prowess with lightsabers that no ordinary organic brain could process, so I'm guessing he was somewhat force-sensitive (yes, Greivous was a cyborg. Read up on his history, he was originally alive). As such, if the Borg captured either of them, they would already be a step in the direction of cybrog Jedi.
Force: 4, Borg: 3.
The borg have already shown that, while they certainly prefer certain environments, they can survive, at least for a short time, outside of them. For example: The hard vacuum of space. The borg could sacrifice a few drones and easily wipe out a couple of Jedi by blowing out a starship wall.
Force: 4, Borg: 4.
I don't have anything else I can think of, but it would certainly be a fight.
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