Offense: The Buckeyes haven't faced a defense yet this year that can cover all their receivers, and they probably won't in the title game, either. Ohio State can throw four or five receivers on the field at once and QB Troy Smith is comfortable throwing to any of them. On top of that, Antonio Pittman has gone over 1,000 rushing yards for the second straight year. Defense: The ability to create turnovers has made Ohio State's defense one of the best in the country. The Buckeyes replaced nine starters from the 2005 defense, but the consistent pass rush, the emergence of LB James Laurinaitis and the stellar play of the defensive line has made this unit very formidable. And playing with an offense that can easily score five touchdowns just gives the defense that much more freedom to play aggressively.
Antonio Pittman
Special Teams: Freshman PK Aaron Pettrey hasn't had to make a pressure kick all year, but after some early struggles, he's been consistently good. Ted Ginn is perhaps the most dangerous punt returner in the country, but for whatever reason he hasn't been as explosive on kickoff returns. The Buckeyes rank 84th in the country in kickoff returns, averaging less than 20 yards per return.
Coaching: Jim Tressel is 4-1 in bowl games, including four straight wins. He's proven to be nearly impossible to beat when given a month to prepare for one opponent. Because of that, Ohio State gets the edge, even though Florida's Urban Meyer has catapulted up the coaching ranks. He received his first head-coaching job at Bowling Green just four years ago. BGSU is about two hours north of Columbus. A win over his home state Buckeyes would immediately vault him into the top five coaches in the country. Until then, Tressel has the edge.
Florida
Offense: The Gators have plenty of weapons on offense with QBs Chris Leak and Tim Tebow, TB DeShawn Wynn, and WRs Percy Harvin, Andre Caldwell and Dallas Baker, among others, but the Gators have concerns about a young offensive line with depth problems. It also doesn't help that Wynn has been limited by a chronic injury or that Harvin has had to overcome a high ankle sprain that limited his availability and productivity throughout most of the season. Defense: Florida's defense has been young and inconsistent in recent years but has grown up and improved this season, with leadership from LBs Brandon Siler and Earl Everett and DT Ray McDonald and the emergence of FS Reggie Nelson and CB Ryan Smith. The Gators lead the SEC in stopping the run, allowing only 74.5 rushing yards per game. They've struggled at times against the pass this season, but at the same time they lead the SEC with 20 interceptions and rank fourth in the SEC with 29 sacks.
Dallas Baker
Special Teams: K Chris Hetland has struggled all season with field goals and extra points and would have lost his job if someone else had stepped forward to claim it. He finally regained some confidence with a positive performance in the SEC championship game, but he still has a lot to prove. Florida has been among the SEC's best in punt and kickoff coverage this season, and freshman RB Brandon James has proved to be a dangerous return specialist.
Coaching: Florida's Urban Meyer has done an excellent job in his six seasons as a head coach, two at Bowling Green, two at Utah and two at Florida, and his staff has shown an impressive ability to lead, motivate and adjust to meet the needs of the team. However, Ohio State coach Jim Tressel and his staff already know what it's like to win a championship, having won the national title in 2002 by beating Miami in the Fiesta Bowl.
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