OK...we give up. Really, this is a mess. Doesn't anyone want to play Miami? Another No. 2 team falls, shaking up the BCS standings and making it nearly impossible to guess who will end up in the Rose Bowl. But, here's the best guess until Sunday's BCS Bowl Selection show (ABC, 3:30 p.m.).

Rose Bowl presented by AT&T
Jan. 3 in Pasadena, Calif.
BCS No. 1 vs. BCS No. 2.
Projection: Miami vs. Nebraska.
Comment: Let the debate begin. Bottom line is the BCS standing have the Huskers ranked ahead of the Buffs and Ducks and barring a shocking reversal in the polls, Heisman winner Eric Crouch will battle Ken Dorsey for the national championship. Well, at least one half of it. While the coaches poll automatically hands the title to the winner of this game, the AP poll could vote differently.

FedEx Orange Bowl
Jan. 2 in Miami
BCS vs. BCS
Projection: Maryland vs. Florida
Comment: Tough choice here -- do you take a two-loss Florida team or a two-loss Tennessee team? Well, the home state Gators will definitely put fannies inthe seats and that's good enough for the Orange Bowl.

Nokia Sugar Bowl
Jan. 1 in New Orleans
BCS vs. BCS
Projection: Illinois vs. LSU
Comment: Hats off to the Tigers. They knock off Tennessee is the SEC title game without their starting QB and starting RB. As LSU coach Nick Saban said after the game "All heart, baby." Now the Tigers get basically a home game against Kurt Kittner and the eternal thanks from Nebraska or Colorado or whichever teams faces Miami in the Rose Bowl.

Tostitos Fiesta Bowl
Jan. 1 in Tempe, Ariz.
BCS vs. BCS
Projection: Oregon vs. Colorado
Comment: The other national championship game? Some argue either of these teams should be playing in the Rose Bowl, but instead they face off in the Fiesta Bowl. Don't be surprised if the winner of this game snags the AP poll's share of the national championship.

Capital One Florida Citrus Bowl
Jan. 1 in Orlando, Fla.
Big Ten No. 2 vs. SEC No. 2
Projection: Michigan vs. Tennessee
Comment: And then depression set in. Tennessee lays an egg in the SEC title game and as a result, gets squeezed out of the BCS.

Toyota Gator Bowl
Jan. 1 in Jacksonville, Fla.
ACC No. 2 vs. Big East No. 2
Projection: Florida State vs. Virginia Tech
Comment: If we learned nothing about Virginia Tech in its near upset of No. 1 Miami Saturday, we learned freshman RB Kevin Jones is the real deal. Here's guessing when Bobby Bowden and his coaches watch film of Jones, they'll remember Michael Vick. (And we're not sure it's a coincidence that Jones wears Vick's old No. 7).

Outback Bowl
Jan. 1 in Tampa, Fla.
Big Ten 3 vs. SEC 3
Projection: Ohio State vs. South Carolina
Comment: We know it's a repeat of last year's game, but it would be a great one. First-year coach Jim Tressel has the Buckeyes playing well and it would be an entertaining battle with Lou Holtz's Gamecocks.

SBC Cotton Bowl
Jan. 1 in Dallas
Big 12 No. 2 vs. SEC
Projection: Oklahoma vs. Georgia
Comment: With LSU earning an automatic Sugar Bowl bid, Mark Richt and the Bulldogs bring their high-flying offense into Dallas against Oklahoma's dominating defense.

Chick-Fil-A Peach Bowl
Dec. 31 in Atlanta
ACC No. 3 vs. SEC No. 4
Projection: North Carolina vs. Auburn
Comment: The Tar Heels have already accepted the bid. The Tigers have slipped a little down the stretch, but are still a good team and the fact loyal Auburn fans are just a short drive away doesn't hurt.

AXA Liberty Bowl
Dec. 31 in Memphis
C-USA No. 1 vs. Mtn. West No. 1
Projection: Louisville vs. BYU
Comment: We are sorry to see Luke Staley suffer a broken leg in the final drive of the Cougars win last Saturday. He's a special player. Unfortunately, that will damage BYU's BCS hopes even more.

Silicon Valley Classic
Dec. 31 in San Jose, Calif.
WAC No. 1/2 vs. At-large
Projection: Fresno State vs. Michigan State
Comment: Michigan State becomes bowl-eligible and the fact they have 10,000 anxious fans waiting to head to San Jose makes Silicon Bowl officials very happy. Of course, watching David Carr on tape will not make Spartan coach Bobby Williams happy.

Wells Fargo Sun Bowl
Dec. 31 in El Paso, Texas
Big Ten No. 5 vs. Pac-10 No. 3
Projection: Purdue vs. Washington State
Comment: Washington State has known for weeks it was heading to El Paso. It just never knew who it would play -- until a few days ago. Purdue has accepted a bid to play in the Sun Bowl to face Jason Gesser and the potent Cougar air-attack.

Crucial.com Humanitarian Bowl
Dec. 31 in Boise, Idaho
WAC 1/2 vs. At-large
Projection: Clemson vs. Louisiana Tech
Comment: Clemson edged out Mississippi and Boise State for the trip to Boise. The Tigers will face WAC champ La. Tech.

Insight.com Bowl
Dec. 29 in Phoenix
Big 12 No. 5 vs. Big East 3
Projection: Kansas State vs. Syracuse
Comment: Insight.com bowl officials have been watching the Wildcats for a few weeks. They like the idea of a well-established national power coming to Phoenix to battle Syracuse.

Sylvania Alamo Bowl
Dec. 29 in San Antonio
Big Ten No. 4 vs. Big 12 No. 4
Projection: Iowa vs. Texas Tech
Comment: Texas Tech's Kliff Kingsbury heads home for a game in San Antonio. Kingsbury, who went to high school right outside San Antonio, will face the Hawkeyes.

Motor City Bowl
Dec. 29 in Pontiac, Mich.
MAC No. 1/2 vs. C-USA No. 4
Projection: Toledo vs. Cincinnati
Comment: We've been preaching about Chester Taylor for weeks. Did anyone notice his nearly 200 yards of rushing in the MAC title game against Marshall? And what better way to celebrate a MAC championship than by heading to Detroit for a well deserved bowl bid.

Culligan Holiday Bowl
Dec. 28 in San Diego
Pac-10 No. 2 vs. Big 12 No. 3
Projection: Texas vs. Washington
Comment: Uh oh....we smell a QB controversy heading into San Diego. Mack Brown and Texas must regroup and decide whether it will be Major Applewhite, who almost rallied the 'Horns past Colorado in the Big 12 title game, or Chris Simms starting against the Huskies.

Music City Bowl
Dec. 28 in Nashville
Big East 4 vs. SEC
Projection: Boston College vs. Alabama
Comment: hard to pass up the Crimson Tide here if your Music City Bowl officials. After a 3-8 season, Bama is ready to brings thousands of fans and the name Alabama Crimson Tide still counts for something.

Galleryfurniture.com Bowl
Dec. 28 in Houston
Big 12 No. 7 vs. C-USA No. 3
Projection: Texas A&M vs. TCU
Comment: It's only fitting an all-Texas matchup be the last major football game in the Astrodome.

Mainstay Independence Bowl
Dec. 27 in Shreveport, La.
Big 12 No. 6 vs. SEC
Projection: Iowa State vs. Arkansas
Comment: Welcome back, Iowa State. The Cyclones teturn to Shreveport to play the Hogs.

Seattle Bowl
Dec. 27 in Seattle
Pac-10 No. 4/5 vs. ACC No. 4/5
Projection: Stanford vs. Georgia Tech
Comment: We said it before, we'll say it again -- Stanford deserved better.

Sega Sports Las Vegas Bowl
Dec. 25 in Las Vegas
Mtn. West No. 2 vs. Pac-10 No. 4/5
Projection: Utah vs. USC
Comment: USC is still giggling that it thumped UCLA and cost them a chance to head to the Las Vegas Bowl.

Visit Florida Tangerine Bowl
Dec. 20 in Orlando
ACC No. 4/5 vs. Big East No. 4/5
Projection: N.C. State vs. Pittsburgh
Comment: We never believed. We kept thinking Pittsburgh would trip over its last few games, but it didn't and now makes a well-deserved trip to Orlando. In a close vote, N.C. State beat out Clemson for the bid.

GMAC Bowl
Dec. 19 in Mobile, Ala.
C-USA No. 2 vs. MAC No. 1/2
Projection: East Carolina vs. Marshall
Comment: This is set in stone and is a good one. East Carolina and Leonard Henry going up against Marshall star QB Byron Leftwich.

New Orleans Bowl
Dec. 18 in New Orleans
Sun Belt No. 1 vs. Mtn. West No. 3
Projection: North Texas vs. Colorado State
Comment: We don't necessarily like the fact a team with a losing record is in the bowl (North Texas finished 5-6), but we give much respect to the Sun Belt conference for taking the high ground and making sure its conference champ is rewarded despite the record and a much sexier Middle Tennessee team sitting on the bench.