Dividend Doug loves the bowl matchups and has focused on only those games that feel just right. So here he goes and so should you.

New Mexico Bowl - San Jose State vs. New Mexico
Dec 23, Albuquerque, NM

Dick Tomey and a phenomenal coaching staff have made a major impact in a very short period of time, and New Mexico will learn just how far they’ve come.  Play San Jose St +5½

Holiday Bowl - California vs. Texas A&M
Dec 28, San Diego, CA

Bears QB Nate Longshore will demonstrate a dimension of football that the Aggies don’t get to see very often in their conference. A certain Bear RB will try to showcase his skills in his final game for Coach Tedford (Tedford is God).  Play California -5

Sun Bowl - Missouri vs. Oregon State
Dec 29, El Paso, TX

Although it would appear that Double D is having a love affair with the Pac-10, I don’t think that this looks to be a favorable matchup for the Beavers.  Play Missouri +4

Champs Sports Bowl - Maryland vs. Purdue
Dec 29, Orlando, FL

The Terps have put together a very impressive campaign this season that featured a torrid schedule. Their seasoning makes them a tough matchup for this run of the mill Big Ten squad. Play Maryland -4

Liberty Bowl - South Carolina vs. Houston
Dec 29, Memphis, TN

You give this football coach a few weeks preparation time mixed in with about eight rounds of golf and the results will be devastating for poor Houston.  Play South Carolina -6½

Rose Bowl - Michigan vs. USC
Jan 1, Pasadena, CA

It’s all about the line of scrimmage in this one as Michigan’s offensive and defensive lines should dominate. Play Michigan to the unders in this affair as the running game for USC will continue to stay off track against another great run defense. Look for Michigan to show why they should be playing for the national championship in a game they probably would have won on a certain pristine neutral Glendale, Arizona field.  Play Michigan +1

Outback Bowl - Tennessee vs. Penn State
Jan 1, Tampa, FL

In spite of Coach Fullmer’s deficiencies as a Division I-A coach, Tennessee should handle a solid Nittany Lion squad. I just think that Phillip has too many horses. Could you imagine what Jeff Tedford or Charlie Weis could do with this boatload of prospects? Could you imagine what those two could do with the best assemblage of talent in Division I-A football, the Michigan Wolverines, for that matter? Play Tennessee -4

BCS Championship - Florida vs. Ohio State
Jan 8, Glendale, AZ

The quickness of Florida’s defense will create problems for the Heisman winner. After his first interception, watch the impending meltdown that should have occurred against Michigan were it not for a couple of uncharacteristic long touchdown runs in short yardage situations. PS - Mr. Meyer is undefeated if you look closely at his bowl resume.  Play Florida Moneyline