New Year's Day (January 1st) will feature a total of six games kicking off with the Gator Bowl and Heart of Dallas Bowl at 12:00pm EST and will be followed by the SEC vs Big Ten when the #7 Georgia Bulldogs (11-2, 7-1 SEC) meet the #16 Nebraska Cornhuskers (10-3, 7-1 Big Ten) at 1:00pm EST from the Florida Citrus Bowl in Orlando, Florida. The Bulldogs will be looking to bounce back from a tough season ending loss to then #2 Alabama while the Cornhuskers will also be looking to rebound for an embarrassing home loss vs Wisconsin to end the year. 2013 Capital One Bowl odds in Vegas and at online sportsbooks have Georgia 10-point betting favorites vs Nebraska for Tuesday's game on ABC with a high scoring over/under total of 60.5.

The Nebraska Cornhuskers will take the field in Central Florida as underdogs in bowl game odds having three losses on the year to UCLA, then #12 Ohio State and Wisconsin on December 1st. The Cornhuskers fell to the Badgers 31-70 and didn't even come close to covering the spread as 3-point betting favorites to go 6-6-1 ATS on the year and enter Tuesday's game having gone a miserable 1-5 against the spread when playing on the road. QB Taylor Martinez failed to impress on the road throwing 17/33 for 184-yards with no scores and two interceptions but was able to lead the team in rushing with 140-yards on 19-carries for two touchdowns. RB Lance Burkhead had a quiet game rushing for only 61-yards while the WR tandem of Jamal Turner and Quincy Enunwa combined for 114-yards in the loss to the Badgers. For the Cornhuskers to pull off the win as double digit underdogs against the Bulldogs, they squad will need to display its resiliency similar to a 63-38 loss at Ohio State on October 6th and bouncing back with a 6-1 run. 2013 Capital One Bowl odds and handicapping trends have the Cornhuskers listed as 10-point underdogs since recently going 3-5-1 ATS in their last nine games.

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The Georgia Bulldogs will enter the New Year's Day match-up wondering what could have been falling in the SEC championship to the Crimson Tide having to settle for a trip to Orlando instead of Miami. The Bulldogs allowed Alabama 14-fourth quarter points to watch the lead slip away in a 28-32 loss as 9-point underdogs to go 7-6 ATS for the season with a 2-2 mark against the spread when playing on the road. QB Aaron Murray had a decent day throwing 18/33 for 265-yards with a touchdown and interceptions in the loss to the Crimson Tide while RB Todd Gurley kept Georgia within striking distance rushing for 122-yards with two touchdowns. A major factor that will need to be addressed heading into the New Year's Day game will be the ineffectiveness of the WR's in the red-zone as both Tavarrress King and Arthur Lynch combined for 192-yards with no touchdowns against Alabama. 2013 Capital One Bowl odds in Vegas have listed Georgia as betting favorites since recently going 6-1 SU in their last seven games and 7-2 when playing in January.

The remaining three games on Tuesday will feature #19 South Carolina vs #18 Michigan at 1:00pm EST, Wisconsin vs #6 Stanford at 5:00pm EST and #15 Northern Illinois vs #12 Florida at 8:30pm EST on ESPN.

Capital One Bowl Odds (from Sportsbook)
Favorite: Georgia -10
Underdog: Nebraska +10
Over/Under Total: 60.5
Moneyline: Bulldogs -380 | Cornhuskers +310