We show that for a smooth contact Anosov flow on a closed three manifold th
e measure of maximal entropy is in the Lebesgue class if and only if the fl
ow is, up to finite covers, conjugate to the geodesic flow of a metric of c
onstant negative curvature on a closed surface. This shows that the ratio b
etween the measure theoretic entropy and the topological entropy of a conta
ct Anosov flow is strictly smaller than one on any closed three manifold wh
ich is not a Seifert bundle.