Nebraska gave coach Tom Osborne a storybook sendoff tonight, using a dominating victory over Tennessee in the Orange Bowl to steal a share of the national title from Michigan, wresting the top spot in the final USA Today/ESPN college football poll.

The Cornhuskers (13-0) swayed enough voters with a 42-17 rout of Tennessee, ensuring the third split national championship this decade and the first since Miami and Washington shared the title in 1991.

Nebraska edged Michigan by only four points, securing 32 of 62 first-place votes from a nationwide panel of coaches. With eight coaches splitting their ballots, the Cornhuskers totaled 1,520 votes, 25 1/2 more than they garnered in the final regular-season poll.

The Wolverines (12-0), despite Thursday's 21-16 victory over Washington State in the Rose Bowl, lost 23 1/2 first-place votes and 24 1/2 points since the last regular-season poll. Michigan was able to secure the top spot in the Associated Press poll, which is determined by a nationwide media panel. That gave the Wolverines a share of their first national championship in 50 years.

FOR OSBORNE, IT IS HIS THIRD national title and came after the final game of his illustrious coaching career.

Florida State (11-1) jumped up one spot to third after topping Ohio State in Thursday's Sugar Bowl, 31-14. The Seminoles also are third in the AP poll. North Carolina (11-1), snubbed by the Bowl Alliance and sixth in the media poll, is fourth.

UCLA (10-2), which ended the season with a school-record 10 consecutive wins, is fifth after rallying for a 29-23 triumph over Texas A&M in the Cotton Bowl. Florida (10-2), which was fourth in the AP poll, jumped only to sixth after shutting down an undermanned Penn State squad in the Florida Citrus Bowl.

Kansas State (11-1), Tennessee (11-2), Washington State (10-2) and Georgia complete the top 10.

AUBURN (10-3) IS 11TH, FOLLOWED BY Ohio State (10-3), Louisiana State (9-3), Arizona State (9-3) and upstart Purdue (9-3). Colorado State (11-2), which wrapped up the best season in school history with a victory in the Holiday Bowl, is 16th. Penn State (9-3), Washington (8-4), Southern Mississippi (9-3) and Syracuse complete the top 20.

The rest of the poll includes Texas A&M (9-4), Mississippi (8-4), Missouri (7-5), Oklahoma State (8-4) and Air Force (10-3).