When Michigan's players and coaches received their Capital One Bowl invitation, they were thrilled that their 8-4 record earned them a New Year's Day bowl.

The downside was that they drew one of the nation's most talented teams in No. 9 Florida Gators, which is a 10 1/2 -point favorite.

"I didn't know they were a double-digit favorite," Michigan center Adam Kraus said last week. "But that's expected the way we played in our last two games (losses to Wisconsin and Ohio State). We're going to be underdogs. They're a great team. I don't know if it's extra motivation, but, definitely, we want to win. It's all out there for us. We're excited about it."

While Florida won the national title last year with a dominant defense, this season's Gators (9-3) are excelling with the spread-option attack coach Urban Meyer ran so successfully at Utah in 2004.

Florida's quarterback has the option to throw it or keep it, which works when the QB is Tim Tebow, the first sophomore ever to win the Heisman Trophy. His record-setting season was highlighted by becoming the first Division I-A quarterback to both pass and run for at least 20 touchdowns in the same season (29 passing, 22 rushing).

Tim Tebow led the Gators in rushing by more than 200 yards. Second was a wide receiver (Percy Harvin).

"It takes everybody to stop a guy who's capable of running and throwing," U-M safety Brandent Englemon said. "He's 240 pounds and can throw the deep ball as well as anybody I've seen on videotape. It's definitely going to take a collective effort."

This Michigan defense, sliced by spread-option quarterbacks Armanti Edwards from Appalachian State and Dennis Dixon from Oregon, faces a different player in Tebow.

"He's bigger, a lot bigger," U-M cornerback Morgan Trent said.

"He's not as quick. He's fast, but he'll run you over."

Though the U-M defense was exposed three times this season -- against Appalachian State and Oregon in the first two games, then at Wisconsin -- the Wolverines played a decent defensive game against Ohio State in the regular-season finale.

However, Florida's offense is unlike anything U-M has seen. The Gators average 43.1 points per game, fourth nationally, and one more 43-point effort would tie the school record for points in a season. Michigan only had one 40-point effort, a 48-21 win over Purdue.

The Gators lead the nation in third-down conversion percentage (56.3%) and also are No. 1 in passing efficiency (174.98), despite having no receiver who caught more than 52 passes or averaged more than 79 receiving yards.

Scary stat: Meyer is 23-2 all-time when having more than a week to prepare for a game.

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