Record 32 bowls certainly not created equal

Sugar Bowl, LSU vs. Notre Dame: Much like last season's Fiesta Bowl was Ohio State's kickoff to a national championship bid, the Tigers are ready to start '07 by routing the Irish. How did Charlie Weis ever agree to this true road game?

Rose Bowl, USC vs. Michigan: Only the BCS could make the Rose Bowl a consolation game. Great game if this was 2003. Unfortunately, both teams are coming off devastating losses. Trojans try to break two-game losing streak in Pasadena.

Capital One, Arkansas vs. Wisconsin: CBS SportsLine.com freshman of the year P.J. Hill vs. Heisman runner-up Darren McFadden. This game might have more juice than the Rose, Fiesta and Sugar.

Arkansas should challenge for the 2007 national championship. Wisconsin should challenge for the Big Ten title.

Fiesta, Oklahoma vs. Boise State: Bob Stoops' game plan is to make sure Pac-10 officials don't get assigned.

Nothing-to-lose bowl. Adrian Peterson's last game (maybe). Boise State's biggest game, ever.

Don't be surprised by the Broncos' team speed.

Texas, Rutgers vs. Kansas State: This game is sneaky good. Between 1994 and 2005, Rutgers beat exactly one team from a BCS league outside the Big East. It is trying to beat its third such team this season.

Best player on the field is Kansas State's 19-year-old freshman Josh Freeman.

Orange, Wake Forest vs. Louisville: Deacons looking for their first touchdown in Florida since Nov. 11. (Think hard stat freaks.) Bobby Petrino looking to keep Brian Brohm and Michael Bush in school.

If Wake keeps it close, it will win. Deacs are 6-1 in games decided by 10 points or fewer.

Hawaii, Arizona State vs. Hawaii: If you like PlayStation, you'll like this game. Hawaii's Colt Brennan goes after the NCAA single-season record for touchdown passes. Meanwhile, Dirk Koetter tries not to trip over lame ducks on the way to the game.

Independence, Oklahoma State vs. Alabama: Having failed to land Nick Saban, 'Bama goes after his cousin, Lou. Shortly before kickoff, the 80-something coach decides to stay retired after lucrative raise in pension benefits from the government.

Morbid Curiosity Bowl. Will Alabama have a coach by signing day?

Gator, Georgia Tech vs. West Virginia: Rich Rodriguez buying up Jacksonville beachfront property. This is the third time in four years the Mountaineers have been to the Gator.

Better than Rodriguez buying Mike Shula's old house.

MPC Computers, Nevada vs. Miami: Watch Larry Coker and Randy Shannon battle for control of the headset as Coker bows out and Shannon takes over.

This is not the nothing game it seems at first sight. Don't miss the final indignity: Miami cannot lose to Nevada in Boise in a snowstorm, can it?

Cotton, Nebraska vs. Auburn: Good brand names. Other than that, pffft. This is Nebraska's glorious return to a Jan. 1 bowl. Auburn is smarting from a disappointing second-place finish in the SEC West. Take the Huskers in a romp.

Alamo, Texas vs. Iowa: Longhorns are giddy that they can go home between meetings (Austin is 85 miles from San Antonio). Hawkeyes (2-6 in the Big Ten) are giddy they can go anywhere.

Music City, Kentucky vs. Clemson: Can this be right: Kentucky leads the SEC in passing offense and takeaways? Rich Brooks saved his job and rejuvenated the program. Clemson underachieved with two of the best backs in the country (James Davis, C.J. Spiller).

Take the 'Cats in their first bowl since 1999.

Outback, Penn State vs. Tennessee: Eighty-year-olds rule! Joe Paterno jumps out of his wheelchair, lines up in the slot and catches a first-down pass from Anthony Morelli.

Quick question: If Penn State was so good defensively this year, how did it give up at least 17 points four times and finish fourth in the Big Ten?

Holiday, Texas A&M vs. Cal: The Perception Bowl. Both teams are 9-3 but it's how you look at it.

Cal was a bit of a fraud losing to Tennessee, Arizona and USC by a combined 35 points. Jeff Tedford still needs to get over that hump and win the Pac-10.

Texas A&M lost its three games by a combined six points but beat Texas to give the program new life.

Sun, Missouri vs. Oregon State: Beavers beat the Pac-10 champions (USC) and lost to the WAC champions (Boise State). Both are in BCS bowls.

There will be plenty of offense with the teams combining for 56 points per game.

Meineke Car Care, Boston College vs. Navy: This is all set up for a big Navy win. The Mids have a two-game bowl winning streak. Paul Johnson has eight senior starters and the nation's No. 1 rushing attack.

BC has to be confused after losing Tom O'Brien to N.C. State. Navy being Navy, the Middies will have the built-in home-field advantage.

Emerald, Florida State vs. UCLA: Thank goodness Jeff Bowden promised to stay until the end of the season. There's no telling how the FSU offense would have suffered without him.

Chick-fil-A, Virginia Tech vs. Georgia: The nation's No. 1 scoring and total defense (Virginia Tech) takes on the No. 9 total defense (Georgia). Who knew?

Liberty, Houston vs. South Carolina: Let's fantasize a little bit. If you took Houston quarterback Kevin Kolb and put him on South Carolina, Spurrier might win the SEC.

Translation: How would have thought that Spur Dog would be hurting for a quarterback?

PapaJohns.com, East Carolina vs. South Florida: South Florida brings its postseason buzz to Birmingham in a game sponsored by pizza.

South Florida freshman sensation Matt Grothe and rising star coach Jim Leavitt deserve better after winning at West Virginia.

Champs Sports, Purdue vs. Maryland: Purdue (8-5) did not beat a I-A team with a winning record. Maryland (8-4) beat two (Middle Tennessee, Clemson).

You can cut the tension with a plastic butter knife.

Las Vegas, Oregon vs. BYU: Try to stay with us: Oregon offensive coordinator Gary Crowton hired BYU head coach Bronco Mendenhall as defensive coordinator when Crowton was BYU's head coach.

We're not the only ones confused. Mendenhall cried when the pairings were announced.

Poinsettia, TCU vs. Northern Illinois: Something has to give since the turnstiles won't: TCU's No. 4 rush defense against the Garrett Wolfe, the national rushing leader.

Insight, Minnesota vs. Texas Tech: The NFL Network finally brought some sanity to the glut of bowl games. The struggling cable network is "televising" this titanic struggle, making sure no one sees it.

Armed Forces, Utah vs. Tulsa: Forget third-down specialists. Utah defensive back Eric Weddle might play five positions for the Utes.

Tulsa coach Steve Kragthorpe is leading the country in his name being mentioned for job openings.

International, Western Michigan vs. Cincinnati: There was a time when college presidents said there would be no more second-semester football. Now they're playing bowl games between the Big East and MAC on Jan. 6 in Canada. Go figure.

New Orleans, Troy vs. Rice: Two spread offenses with young coaching prodigies on both sidelines in front of 13,000 people. Rice is bowling for the first time since 1961. Watch receiver Jarett Dillard who leads the country with 20 touchdown catches.

Motor City, Central Michigan vs. Middle Tennessee: Their veteran coaching staff will teach the Blue Raiders that the small fork is for the salad. Middle Tennessee is in its first bowl game as a I-A program. Rick Stockstill and his staff have coached in a combined 64 bowl games.

New Mexico, New Mexico vs. San Jose State: Twice since 2001, New Mexico has finished 6-5 and not gone bowling. Hence, the creation of the New Mexico Bowl for the Lobos, who lost two of their last three and finished 6-6.

Watch San Jose State's All-American defensive back Dwight Lowery (nine interceptions).

Zero footballs

GMAC, Southern Miss vs. Ohio: Nothing says BCS title preview (Jan. 7 in Mobile, Ala.) like a meeting of the losers of the Conference USA and MAC championship games.

Still, you have to love the job by Frank Solich. His Bobcats are playing in their third bowl, first in 38 years.