Charles W. Luzier / Reuters file

Florida coach Urban Meyer will guide his team against Ohio State for the BCS title.

Instead of the 104th meeting between the Wolverines and the Buckeyes, Florida and Ohio State will play for the first time ever.

The Buckeyes have won four national titles, including the 2002 title under Tressel. Ohio State upset Miami 31-24 in an overtime classic at the Fiesta Bowl.

Last year, Ohio State beat Notre Dame 34-20 in the Fiesta Bowl, giving the country a taste of what was to come this season.

The Buckeyes have been No. 1 since the preseason. Led by Heisman Trophy front-runner Troy Smith, they’ve run roughshod over their competition. Only Michigan and Illinois stayed within 17 points of Ohio State.

Senior quarterback Smith capped his season with four touchdown passes against the Wolverines. He finished with 30 TD passes and five interceptions.

Florida, meanwhile, seemed to struggle almost every week. The Gators won at Tennessee by one in September, and none of their last five victories against I-A opponents have been by more than 10 points.

The Gators relied on their defense, a unit ranked 10th nationally in yards allowed and sixth in scoring.

Florida’s senior quarterback, Chris Leak, entered the season as a Heisman contender but ended up sharing the job with freshman sensation Tim Tebow.

Tebow’s tough running has complemented Leak’s passing, but unlike the explosive Buckeyes, Florida’s offense has had its ups and downs. The Gators’ only loss came Oct. 18 at Auburn, a 27-17 setback that was a four-point game until the Tigers scored on the final play.

“They have a great football team,” Tressel said. “When you can win the SEC championship, you’re a great football team.”

The Gators are back in the BCS for the first time since Spurrier left after the 2002 Orange Bowl, but Boise State, Louisville (11-1) and Wake Forest (11-2) will make their BCS debuts. Oklahoma (10-2) is a BCS veteran, making its fifth appearance since the 2000 season.

Unbeaten Boise State (12-0) from the Western Athletic Conference is the second team from outside the original six BCS conferences to play in the big-money bowl games. Meyer’s Utah was the first in 2004.

Notre Dame (10-2) is making its second straight BCS appearance under coach Charlie Weis. The Fighting Irish will be trying to snap an eight-game bowl losing streak against LSU (10-2).

The Tigers were set to make their first Rose Bowl appearance, but USC’s loss has them playing in their home state. The Sugar Bowl returns to New Orleans this season after being temporarily relocated to Atlanta last season because of Hurricane Katrina.

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