There has been a good deal of talk in the media about Colt McCoy's motivation after losing the Heisman, the Big 10's need to get back on track, and even the possibility of a split national title. But for me, the most important question when it comes to breaking down this matchup is how will Ohio State's offense attack Texas' defense? Fiesta Bowl (8 PM ET, FOX) It seems in many ways the quintessential catch 22. While the Buckeyes did produce a good deal of offensive output in the final few weeks of the season, they nevertheless struggled mightily moving the ball for much of the year, thanks largely in part to a streaky passing game which seemed to disappear with the emergence of quarterback Terrelle Pryor.

Ranked 105th in the nation coming into this game, the Buckeye passing attack has stalled thanks to a combination of factors, not the least of which is Pryor's inexperience with the offense as well as an under-performing offensive line which has surrendered more than two sacks per game on average this year. This would not be an issue if Ohio State was playing some second tier Big East team, but because Ohio State will be going up against a Texas defense which led the nation in sacks despite playing in the best offensive conference in the country, it will present a problem for head coach Jim Tressel.

Will Muschamp and his defense know the Buckeyes want to run the ball with Beanie Wells, and with the nation's 108th ranked pass defense the hotshot defensive coordinator and his young secondary will be more than happy to gameplan around that possibility. Does that mean Tressel and his staff come out trying to throw downfield? Or do they play it safe not wanting to risk the big play capability of the Longhorn pass rush? It's tough to tell, but if Brian Robiskie and Brian Hartline were ever going to have one final hurrah to lift their freshmen quarterback to mythic status, this would be the time. Of course, there is always this dude as well.

While it's still yet to hit me that we're only a few days away from having no more college football until the brief respite of spring camp, one point I will submit to you before this week's National Championship game is the question of number two. That's right, number two. In the wake of Utah's upset over Alabama on Friday night (and, oh by the way, I guess that was kinda a big deal) it seems that a number of people suddenly want to make the argument that the Utes should grab at least a share of the national title. I think it's a valid argument, and actually one I brought up on the podcast during our preview show a few weeks back.

Yet for the amount of controversy that point is bound to create, one has to wonder about the potential mess of ranking the post-season Top 5. I mean c'mon, you've already got a PAC-10 crowd saying USC is the best team in the country, and you've also got the crowd of people who still feel like Texas was screwed out of the Title game via the Big XII tiebreak. And that's not even taking into account the loser of this week's national title, who could very well fall back on the argument of winning the most difficult conference in the country before losing to the best team in the country. Starting to catch my drift? If there are sectional differences of opinion in the college football landscape (and in all seriousness how can you say there are not?) than we are going to see them play out in the AP voting after this thing is all said in done. If nothing else it should provide an interesting prelude to the beginning of next year, as we'll likely see the same five teams vying for Top 5 consideration.

As if you didn't already get enough of President Palmer reminding you at every other commercial break that our economy absolutely sucks right now...

Allstate Sugar Bowl (8 PM ET, FOX) What Effect, if any, will the suspension of Andre Smith have on Alabama's Offense? In all honestly I did not think the loss of the Outland Trophy Award winning left tackle was going to be that big of a deal before a few days ago, when I read in a preview that the last time Alabama played without Smith they were held to just 172 total yards of offense - by far their lowest total of the season, and actually their lowest offensive output total in eight years (!).

The fact that such a stat could come against a team as mediocre as Tulane does not bode well considering the Crimson Tide will be going up against a fairly strong Utah defensive front. I know people like to brag about how Utah's defense has never seen such a physical offense but remember that Utah coach Kyle Wittingham comes from a defensive pedigree and that his Utes actually ranked a surprising 14th in rush defense and 17th in total defense in the entire country this year. This will be a highly motivated Utah team and if Alabama struggles to establish an offensive identity early without Smith than the Crimson Tide could be in for a real battle the rest of the game.

Happy New Year! After a solid slate of games yesterday we move into what is arguably the single most exciting day of college football today, with the day's action culminating in two BCS bowl games including the ever popular "Grand Daddy of them All." Here's my biggest questions going into today's action.

Outback Bowl (11 AM ET, ESPN) Can Iowa Diversify Offensively? South Carolina may have been on of the streakiest teams in the nation this season, but with the 11th ranked total defense they've been solid up front, especially against the run. Yet Iowa's rushing offense has been good as well, riding the physical running style of Shonn Green to the tune of twelve straight games with over 100 yards on the ground. To me, the question is whether or not Iowa's otherwise mediocre offense can get started, taking advantage of seemingly forgotten play-makers to exploit Spurrier's stout defense.

Capital One Bowl (1 PM ET, ABC) Which running back will have the better showing? Don't get me wrong - Javon Ringer is a fantastic athlete - but he has not gotten the NFL draft acclaim that Knowshon Moreno has been a beneficiary of. Ringer may be regarded as more of a "blue collar" back, but this should be an interesting matchup between two running backs who were both amongst the best in the country. With each defense keyed in on the run game, both Moreno and Ringer have an excellent chance to show their skills to the country.

Gator Bowl (1 PM ET, CBS) Can Clemson Stay Hot? The Tigers won four out of their last five to get to this point, rallying behind new head coach Dabo Swinneyto at least save part of their once promising season. Yet having not played a game in over a month it remains to be seen if Clemson - and Swinny for that matter - will be ready to go against a Nebraska team which also finished the year strong. With the ACC laying a collective egg in the bowl season this year it may be up to Swinney an company to save the ACC's reputation.

Rose Bowl (4:30 PM ET, ABC) Will Penn State mix it up? A heavy underdog, I'm particularly interested to see what Joe Paterno and his staff have cooking for a USC defense which has been regarded as being as impregnable as the Titanic. It'll be tough to move the ball laterally against the speed and tenacity of USC, but I think if Penn State can mix their play calling up enough with some zone running looks (similar to the Oregon State model) than the Nittany Lions could get the last laugh.

Orange Bowl (8:30 PM ET, FOX) How will Cincinnati React to the "Big Time" Virginia Tech is no stranger to BCS games under Frank Beamer, but neither Cincinnati the program nor Brian Kelly the coach has ever been tasked with playing in such a marquee matchup. Some teams (like the 2006 Boise State Broncos) relish the opportunityand tend to play with nothing to lose in these situations, while others (like the 2006 Wake Forest Demon Deacons) tend to stall under the national spotlight. My question is whether or not Cincinnati takes on the former or the latter.

Because what says "finish off this year on a high note" like a nice pit beef sandwich and eleven consecutive hours in front of the TV?

Bell Helicopters Armed Forces Bowl (12 ET, ESPN) Was Ike to Blame? Air Force and Houston actually played each other in a rare MWC-CUSA showdown earlier this season, with Troy Calhoun's Falcons coming out on top 31-28 in a game that was overshadowed by the arrival of Hurricane Ike in Texas. The arrival of the Ike aside from providing a likely distraction to the Cougar coaching staff and players, also forced the game to be played off campus and in less-than-ideal conditions. Houston ended up finishing the year strong after the game, going 6-3 down the stretch under the leadership of quarterback Case Keenum, who has thrown 43 TDs to only 10 INTs this season. With a dynamic offense that was arguably sabotaged earlier in the year by the hurricane, I'm interested to see if the outcome of this rematch is totally different.

Brut Sun Bowl (2 PM ET, CBS) How will the Beavers perform without Jacquizz Rogers? Both Pittsburgh and Oregon State have relied heavily on the run game this year, but where the Panthers have a fully healthy LeSean McCoy leading their stable of backs, the Beavers will likely be without their leading rusher in Jacquizz Rogers. The Beavers are 7-0 this season when the freshmen sensation has rushed for more than 100 yards, but lost their season finale against Oregon without the speedy tailback. Equally pressing for Oregon State may be the presumed absence of Jacquizz's older brother James, who is also expected to sit out the game because of injury. With their biggest offensive playmakers grounded it will be up to Oregon State's defense to carry the team to victory, a point not totally inconceivable considering how much of an idiot Matt Cavanaugh is as an offensive coordinator.

Gaylord Hotels Music City Bowl (3:30 PM ET, ESPN) Will either offense score? It's no secret that both of these teams got to this game on the heals of fantastic defensive play. I've been singing the praise of BC's defense all year, but surprisingly the Eagles were not able to defeat what had been a struggling Virginia Tech offense in the ACC Title Game. Vanderbilt's offense has been anemic all year, but like BC they are well schemed on defense and take advantage of other teams' mistakes. Typically in a game like this I'll say whatever team can score defensively will carry the day, but with two of the best takeaway defenses in the country it should come down to which offense can generate more points.

Insight Bowl (6 PM ET, NFL Network) How big of an impact will Eric Decker have? The two-sport Minnesota standout wide receiver was a huge part of the Gopher offense early in the year, catching at least five balls per game in each of the Gophers' first eight contests. Minnesota was 7-1 in that stretch, but finished the year with four straight losses in which an injury hobbled Decker had a combined 10 catches for just 84 yards. The 6'2, 215-lb Decker has had a month to heal the sprained ankle which has kept him down since the Northwestern loss, and could be the difference maker for Tim Brewster's offense if fully recovered.

Chick-Fil-A Peach Bowl (7:30 PM ET, ESPN) Will this be the death of the myth of SEC speed? In 2002 they said Paul Johnson's triple option offense could not work at the FBS level. Then he took Navy - a team that at the time was equivalent to an Idaho or Utah State - to five consecutive bowls. Before this year they said his offense could not work at the BCS level - too much speed, supposedly, to contend with on defense. Then he took Georgia Tech to a 9-3 record with wins over Florida State, Miami, and Georgia. Whether people want to admit it or not there has been a long held conception that SEC and in general "southern" defenses are too fast for option based offenses to exploit, a conception which may soon take on the role of myth if Johnson's offense can run wild on LSU.

I'm leaving on a jet plane for California to see the 95th edition of the Rose Bowl. I wanted to thank each and every reader and listener for their loyalty to ITB in the 2008 Season. Adam will continue to give you great coverage with his 34 questions for 34 bowls segment. I leave you with this one last thought for the Rose Bowl (which I have changed a few times but am sticking with this one)...USC 14...Penn State 17. Happy New Year Everyone, enjoy the Bowl Games.