PLT OF AN SMA SINGLE ENG LAND ABORTED TKOF AFTER OBSERVING THAT HE WAS ON A COLLISION COURSE WITH ANOTHER ACR ACFT LNDG ON AN INTERSECTING RWY.

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AFTER TAXIING TO RWY 17 AT PHL AND WAITING FOR A LONG TIME ON THE TXWY; I WAS INSTRUCTED TO TAXI INTO POS AND HOLD. AT THIS TIME OF THE DAY A LOT OF TFC WAS COMING INTO AND DEPARTING PHL. AFTER ANOTHER LENGTHY WAIT; I WAS CLRED BY THE TWR FOR TKOF ON RWY 17. I READ BACK THE CLRNC AND IMMEDIATELY BEGAN THE TKOF ROLL. HALFWAY DOWN RWY 17 AT 80 KTS (ROTATION SPD); I OBSERVED A LARGE JET ON CLOSE FINAL TO RWY 27R. IT WAS APPARENT THAT IF I CONTINUED THAT THERE WOULD BE A COLLISION OR AN EXTREME NEAR MISS. I PULLED THE THROTTLE; HIT THE BRAKES; AND KEYED THE MIKE AND INFORMED THE TWR; 'ABORTING TKOF.' WE PASSED BEHIND THE JET AND WERE ABLE TO STOP BEFORE RUNNING OFF THE END OF RWY 17. THE TWR (SAME FEMALE VOICE THAT CLRED ME FOR TKOF) REPLIED; 'SORRY ABOUT THAT.' HER VOICE WAS THEN REPLACED BY THAT OF A MALE. I PULLED OFF ONTO THE TXWY AND WAS CURIOUS TO SEE WHAT THE PLT OF THE JET CARRIER MIGHT SAY; BUT THERE WAS NO MENTION OF THIS INCIDENT BY HIM (HE MAY HAVE GONE OVER TO GND CTL FOR COMMENTS OR IT MAY BE THAT HIS ATTN WA FOCUSED DOWN THE RWY ON LNDG AND THAT NEITHER HE NOR THE COPLT NOTICED OUR GND TRACK ON RWY 17). UPON ASKING TWR WHAT TO DO NEXT; THE MALE VOICE CONTINUED WITH NO MENTION OF THE INCIDENT. I WAS INSTRUCTED TO RETURN TO RWY 17 AND LATER DEPARTED ON RWY 17 WITHOUT INCIDENT. EVERYBODY MAKES MISTAKES AND SINCE I HAVE A NUMBER OF FRIENDS WHO ARE CTLRS; I AM NOT AFTER ANYBODY'S HEAD. I AM; HOWEVER; FILING THIS IN THE EVENT THAT IF A SIMILAR SIT CROPS UP AGAIN; THERE WILL BE A RECORD. I AM SURE THE EVENT DID NOT GO UNNOTICED BY THE OTHER PEOPLE IN THE TWR SINCE SOMEONE ELSE (MALE VOICE REPLACEMENT) WAS OBVIOUSLY THERE. I FLY INTO LARGE; BUSY ARPTS; (IAH; HOU; DAL) ON A REGULAR BASIS BUT HAVE NEVER SEEN AN ARPT QUITE AS BUSY AS THIS ONE. IF THIS SIT IS THE RULE RATHER THAN THE EXCEPTION; (MAY HAVE BEEN JUST A REALLY BUSY DAY); THEN SOMETHING SHOULD BE DONE ABOUT THE TWR WORKLOAD AT PHL.