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Entering the game both teams suffered a loss at their respective conference championship games. The Georgia Bulldogs, winners of the SEC Eastern Division, were ranked #3 in the BCS going into the game. They lost to #2 Alabama 32–28. Meanwhile, the Nebraska Cornhuskers, winners of the Big Ten Legends Division, were ranked #12 going into the game. They lost to unranked Wisconsin 70–31.
Prior to this bowl, Nebraska had played Georgia just once in football. During the 1969 Sun Bowl, the 9–2 Nebraska Cornhuskers defeated the 5–5–1 Georgia Bulldogs by a score of 45–6. This season was of note in that it featured 31-year-old Tom Osborne in his first year as an offensive coordinator for Nebraska.
