By Matt Smith
SouthernPigskin.com

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The final trio of SEC bowl games if highlighted by the national semifinal between Ohio State and Alabama at the Allstate Sugar Bowl.

The final trio of SEC bowl games if highlighted by the national semifinal between Ohio State and Alabama at the Allstate Sugar Bowl. It will be just the fourth meeting between Urban Meyer and Nick Saban, with the latter winning the most recent two contests after a loss to Meyer and Florida in the 2008 SEC Championship Game. The winner moves on to the College Football Playoff National Championship on Jan. 12 against the winner of the Rose Bowl between Florida State and Oregon.

Bowl season concludes with Tennessee and Florida hoping to ensure winning against two struggling teams in Iowa and East Carolina respectively.

Who will come out on the top in the final chapters of the 2014 SEC football season? Lets take a closer look at the Sugar, TaxSlayer and Birmingham Bowls.

Allstate Sugar Bowl

(4) Ohio State (12-1, 8-0 Big Ten) vs. (1) Alabama (12-1, 7-1 SEC)

Date/Time: Thurs. Jan. 1, 8:30 p.m. ET (ESPN)

Site: Mercedes-Benz Superdome (New Orleans, Louisiana)

Line: Alabama -9

How the Buckeyes can win: Big plays will be critical. The Buckeyes are sixth in the nation in plays of 30 or yards or longer, with 39. Alabamas pass defense was surprisingly average this season, most notably in the Crimson Tides lone loss of the season to Ole Miss. They allowed a 34-yard touchdown pass and another 50-yard play to help set up a touchdown. Ohio State senior Devin Smith has just 30 receptions this season, but they have gone for a combined 799 yards, or a whopping 27 yards per reception. There isnt quite the depth yet in Columbus to resemble an elite SEC team, but there are plenty of playmakers that will test a statistically solid, but beatable Alabama defense.

The Tide have been excellent all season at keeping Blake Sims upright. Theyve allowed just 13 sacks in 13 games. Now comes an Ohio State defense that has dropped opposing quarterbacks 40 times this season, led by All-American Joey Bosas 13.5 sacks. Arkansas, the only team to record multiple sacks against Alabama in the regular season, held the Tide to a season-low 14 points. The Buckeyes defensive line is good enough to make a difference in this game. For Ohio State to pull off the upset, it needs to.

How the Crimson Tide can win: In his first start against Wisconsin in the Big Ten Championship Game, Cardale Jones faced about, oh, five minutes of adversity before the game turned into a runaway. That wont be the case on New Years Night. How Jones will respond to mistakes and in-game struggles is an unknown heading into the game. There arent the same concerns with Jones counterpart, Sims. From a masterful game-tying drive in Tiger Stadium to having to carry the defense in the Iron Bowl, Sims has proven to handle tense situations beautifully. If this game is close late, advantage Alabama.

Who is stopping Amari Cooper? Yes, Ohio States pass defense numbers look pretty (No. 15 nationally), but a dearth of quality wide receivers in the Big Ten skews that a bit. Tony Lippett? Joseph Dudek? Leonte Caroo? Most casual fans have never heard of the top receivers on Ohio States schedule. Whether its veteran Doran Grant or redshirt freshman Eli Apple lined up against Cooper, the Buckeyes are going to struggle against the Biletnikoff Award winner. Thats why Bosa and the defensive front, which could actually have an advantage against the Alabama offensive line, must have a consistent presence in the backfield.

Prediction: Ohio State will score, as it has all year, but Alabama is going to score more. Urban Meyer is too good of a coach in big games for this to get out of hand, but the Buckeyes are still another year away from being what amounts to the Crimson Tide of the Midwest. A back-and-forth game will slowly tilt the way of Alabama in the second half, as the Tide move on to the national championship game. Alabama 41, Ohio State 30.

TaxSlayer Bowl

Iowa (7-5, 4-4 Big Ten) vs. Tennessee (6-6, 3-5 SEC)

Date/Time: Fri. Jan. 2, 3:20 p.m. ET (ESPN)

Site: Everbank Field (Jacksonville, Florida)

Line: Tennessee -3.5

How the Hawkeyes can win: Thanks to a strong pair of defensive tackles, the Iowa defensive line has been disruptive all season. Seniors Carl Davis and Louis Trinca-Pasat have been mainstays up front for the Hawkeyes over the past three years and will play their final game against a Tennessee offensive line that has struggled all season. The Volunteers rank No. 122 of 128 nationally in both sacks allowed and tackles for loss allowed.

Volunteers defensive end Derek Barnett has been one of the most impressive freshmen in the country this season. He was awarded Freshman All-American honors, but now comes the ultimate test. Hell go head to head, at least at times, with Outland Trophy winner Brandon Scherff. The Iowa left tackle will likely be a top-10 pick in the NFL Draft this spring. Tennessee had a whopping 16 sacks in its strong four-game close to become bowl-eligible, but dealing with Scherff and this line is a different challenge.

How the Volunteers can win: The insertion of Joshua Dobbs into the lineup at midseason did wonders for the Tennessee offense. With an offensive line that was being overwhelmed by SEC defensive fronts, allowing Dobbs to improvise with his feet. Nebraskas Tommy Armstrong, who has a similar skill set to Dobbs, was able to successfully buy time moving around the pocket and ultimately pick apart the Iowa defense for four touchdown passes in the regular-season finale. Dobbs probably wont be provided much time, but hes capable of finding a little more on his own.

Tennessee wont have the opportunity to play much nickel and dime coverage against an Iowa offense that wants to run often, but if the front seven can hold up, its difficult to see the Hawkeyes doing much in the passing game. The Volunteers pass defense was overlooked for much of the season, but allowed less than 200 yards per game and was in the top 30 nationally in efficiency. While a Kirk Ferentz team always places a premium on the running games, these Hawkeyes dont really do it all that well. Iowa averaged less than four yards per attempt this season

Prediction: Tennessee is happier to be here than an Iowa team that wasted a schedule tailor-made for a division title, but the Hawkeyes experience up front will be the difference. Dont expect a ton of points or explosive plays, but its hard to see this game not entering the fourth quarter with the outcome in doubt. The Volunteers took some significant strides this season, but it will still end with a fifth straight losing record. Iowa 23, Tennessee 20.

Birmingham Bowl

East Carolina (8-4, 5-3 AAC) vs. Florida (6-5, 4-4 SEC)

Date/Time: Sat. Jan. 3, 12 p.m. ET (ESPN)

Site: Legion Field (Birmingham, Alabama)

Line: Florida -6.5

How the Pirates can win: Florida beating East Carolina doesnt matter. East Carolina beating Florida does matter. Its part of what makes sports great 3 the little guy occasionally catching the heavyweight in a combination of disinterest and disbelief. But unlike most of these matchups, the little guy has the better quarterback and the better playmaker. Shane Carden and Justin Hardy have rewritten the school record book in the past three seasons, with Hardy now holding the NCAA career receptions record. Cardens 46 attempts per game rank second nationally, so expect a busy day for Vernon Hargreaves III and a solid Gators secondary.

Finishing drives has been a nightmare for Florida this season. The Gators have 14 red-zone field goals this season, among the most in the nation. Not all field goals are created equal, and having to kick them inside the 20-yard line rarely translates into success. East Carolina is going to allow yards, even against an inconsistent Florida offense, but not breaking is a must. Fortunately for the Pirates, the Gators will likely help them out in doing so.

How the Gators can win: Yes, East Carolina was the temporary Group of Five darling at midseason, but a lousy defense caused the team to sputter from a 6-1 start to a 2-3 finish. The Pirates finished ranked No. 109 nationally against the pass, so expect Florida to let Treon Harris air it out, despite Harris failing to complete 50 percent of his passes in any of the Gators final three games. East Carolina will be without two suspended starters on defense 3 nose tackle Terry Williams and safety Dominique Lennon. Will Muschamp isnt around to rein in Harris and offensive coordinator Kurt Roper. With a lame duck coaching staff, its time to let Harris sling it. The Gators couldnt ask for a better opponent against whom to do that.

Florida defensive end Dante Fowler Jr. will be the best player on the field. As good as the Pirates offense is, it does allow quite a few sacks 3 28 on the season. That plays right into the hands of Fowler, who will be looking for one final quality performance to show NFL scouts before he turns pro after the game. The best medicine for a pesky underdog is dominating the line of scrimmage. The Gators should be able to do enforce their will in the trenches.

Prediction: The Pirates will want it more, but Fowler and the Gators defense will be too much. Harris will turn the corner a bit in the passing game, tossing a pair of touchdowns and doing plenty of damage with his feet. East Carolina will gets its yards 3 Carden and Hardy are too good not to 3 but Florida will win the turnover battle and enter the Jim McElwain era with a good feeling. Florida 31, East Carolina 23.