Tax Question: re: Student Loan Payments

[Jurollo]

I believe I already know the answer to this and frankly, if a good accountant wanted to take his time to help me with everything I would be more then willing to pay but here is my question. I have about 40k in student loans (give or take) with about 20k sitting in an ING account for taxes for the year. Between that 20k that is sitting there and a small portion of my bank account and roll I could pay off my student loans right now and get out from under them. The question is this... is there anyway that student loan payments can be processed as tax deductible? Any help is welcome, although I am sure that the answer is no.
~J