9.     GMAC Bowl (Jan. 6)
Tulsa (10-3) vs. Ball State (12-1), Mobile, Ala.
Gentlemen, start your offenses. The Golden Hurricane are second in the nation in scoring, while Ball State’s 5-7 running back Miquale Lewis is 4^th in the nation in rushing. Brady Hoke is the only FBS coach to read a “Top Ten” list on Letterman this season.
*Tulsa leads the nation in 3^rd-down conversion % (57.7). Ball State is the least-penalized team in the nation.

8.     Holiday Bowl (Dec. 30)
Oklahoma State (9-3) vs. Oregon (9-3), San Diego
This is the one bowl every year in which the first-down chain gang needs oxygen at halftime. This one should be no different, as Zac Robinson, Dez Bryant, Kendall Hunter and the rest of the Cowboys make an early case for being a preseason top 10 selection in 2009.
*Ducks are last in the nation in time of possession (25:19).

7.     Capital One Bowl (Jan. 1)
Michigan State (9-3) vs. Georgia (9-3), Orlando
What’s in my wallet? Dust, after the past four months. But this game won’t short-change anyone, as two of the nation’s most NFL-ready backs, Javon Ringer and Knowshon Moreno, face off.
*The Spartans lead the nation in 4^th-down conversion percentage defense (someone’s taking “300” to heart).

6.     Sugar Bowl (Jan. 2)
Utah (12-0) vs. Alabama (12-1), New Orleans
Will Alabama be up for this? Are you kidding? The Tide and their fans, who have not been a part of this game since the ’93 butt-whipping of No. 1 Miami, will roll into the French Quarter in waves. If I had to pick a movie scene that will best depict this game, I’d go with Sonny Corleone (James Caan) pummeling his brother-in-law in The Godfather. The comparisons to last year’s Sugar Bowl will unfortunately be apt.
*The Tide is 3^rd in the nation in total defense.

5.     Poinsettia Bowl (Dec. 23)
Boise State (12-0) vs. TCU (10-2), San Diego
I thought about voting this No. 1. TCU has the best defense that Pete Carroll does not oversee, while the Broncos, who average nearly 40 points per game, have only lost twice to non-BCS conference opponents in the past six seasons. If TCU had held Utah on 4^th down, one of these two would likely be headed to the Sugar Bowl.
*Horned Frogs DE Jerry Hughes leads the nation in sacks (14) and is one of five players who have forced a nation’s best six fumbles.

4.    Cotton Bowl (Jan. 2)
Texas Tech (11-1) vs. Mississippi (8-4), Dallas
I’m nominating Red Rebel first-year head coach Houston Nutt for my Black-eyed Peas memorial “Where is the Love?” award. All Nutt did was lead the Rebs to wins over the last two national champions, Florida and LSU, on their turf. This is the only game in which both teams have a win against a school playing in a BCS bowl (Florida and Texas).
*The Rebels lead the nation in tackles per loss (ask Tim Tebow about that).

3.     Fiesta  Bowl
Texas (11-1) vs. Ohio State (10-2), Glendale, Ariz.
These two programs are familiar with one another, having played home-and-homes (won each time by the visitor) in ’05 and ’06. And the Buckeyes are very familiar with the Valley of the Sun, as this game marks their fifth visit to the desert in the past seven seasons. The Buckeyes want to prove they can show up in a big game, while the Longhorns want to show everyone they made a mistake voting them third.
*The Longhorns lead the nation in sacks, which should make the match-up against the athletic Terrelle Pryor even more intriguing.

Special feature Tebow time Take a look at Florida's star quarterback on and off the field. NBCSports.com

2.     Rose Bowl
USC (11-1) vs. Penn State (11-1), Pasadena, Calif.
The Trojans best stop listening to that talk about how they may be bored by spending New Year’s Day in Pasadena for the fifth time in six years. The Nittany Lions have just the sort of leadership and discipline to end the Trojans’ string of five straight Rose Bowl wins versus Big Ten foes. With two of the nation’s top four scoring defenses, this is the national championship game for the lunch-pail set.
*Pete Carroll has won 87 of his first 102 games at USC. Joe Paterno won 85 of his first 102 games at Penn State.

1.     BCS Championship Game
Oklahoma (12-1) vs. Florida (12-1), Miami
I’m taking this straight from Matt Zemek of CollegeFootballNews.com, but it’s too good not to mention: the last time a national championship game was played in Miami, in 2005, the last two Heisman Trophy winners met (which would happen again if Sam Bradford wins). The time before that when Miami hosted the national title game, in ’01, a Florida school with the reigning Heisman Trophy winner (Chris Weinke of FSU) lost to a Sooner outfit with the Heisman runner-up (Josh Heupel).
*The Sooners lead the nation in scoring offense, having scored an FBS record 702 points...Sam Bradford leads the nation in pass efficiency. The Gators are 2^nd nationally in pass efficieny defense...How important is holding onto the football? These are the top two teams nationally in turnover margin.