The Red Wolves might have to start paying taxes in Mobile, Ala. They're playing in the GoDaddy Bowl for the third consecutive season, having lost to Northern Illinois 38-20 in 2011 and beaten Kent State 17-13 last season. They'll have to slow down Ball State quarterback Keith Wenning, who is closing in on 4,000 passing yards with 3,933 on the season, a school record.
28. Gildan New Mexico Bowl, Dec. 21 (ESPN, 2 p.m. ET): Washington State (6-6) vs. Colorado State (7-6)
It might not look sexy on paper, but these are two much-improved teams from a year ago. After going 3-9 in coach Mike Leach's first season, the Cougars are playing in their first bowl game since beating Texas 28-20 in the 2003 Holiday Bowl. The Rams went 4-8 in coach Jim McElwain's first season, but now they're playing in their first bowl game since defeating Fresno State 40-35 in the 2008 New Mexico Bowl.
29. Texas Bowl, Dec. 27 (ESPN, 6 p.m. ET): Syracuse (6-6) vs. Minnesota (8-4)
The Gophers are back at the Texas Bowl for the second consecutive season, but this one probably feels a little more special. The Gophers were picked to finish last in the Big Ten's Legends Division but are enjoying their best season since 2003. Minnesota went 4-2 in the second half of the season after coach Jerry Kill took a leave of absence because of epileptic seizures. He has returned to coach games from the press box.
30. Bell Helicopter Armed Forces Bowl, Dec. 30 (ESPN, 11:45 a.m. ET): Middle Tennessee (8-4) vs. Navy (7-4)
The Blue Raiders stayed home in the postseason last season despite winning eight games. They were red-hot at the end of this season, winning their last five games while averaging 523.4 yards and 42.6 points. They'll have to slow down Navy's triple-option attack, which averages 320.1 rushing yards per game.
31. Military Bowl presented by Northrop Grumman, Dec. 27 (ESPN, 2:30 p.m. ET): Marshall (9-4) vs. Maryland (7-5)
The Terrapins will play their bowl game at Navy-Marine Corps Memorial Stadium at the U.S. Naval Academy in Annapolis, which is about 27 miles from the Maryland campus. The Terps haven't played there since losing to the Midshipmen 19-7 in 1965. Marshall nearly beat ACC foe Virginia Tech this season, losing 29-21 in three overtimes.
32. R+L Carriers New Orleans Bowl, Dec. 21 (ESPN, 9 p.m. ET): Tulane (7-5) vs. Louisiana-Lafayette (8-4)
New Orleans certainly knows how to throw a party, and this in-state contest figures to be quite festive. The Green Wave will play in their first bowl game since 2002 after laboring through 10 consecutive losing seasons until this year's turnaround. Tulane will play in the Superdome, its home stadium since 1975, before moving to a new, on-campus stadium next year. The Green Wave are 21-5 against the Ragin' Cajuns.
33. Beef 'O' Brady's Bowl St. Petersburg, Dec. 23 (ESPN, 2 p.m. ET): East Carolina (9-3) vs. Ohio (7-5)
The Bobcats, who have won their past two bowl games, might have a difficult time slowing down ECU's high-powered offense. The Pirates ranked second in Conference USA in total offense, averaging 459.8 yards and 40.4 points per game. It's a pretty good quarterback battle between ECU's Shane Carden, who led the league with 3,866 yards, and Ohio's Tyler Tettleton.
34. Famous Idaho Potato Bowl, Dec. 21 (ESPN, 5:30 p.m. ET): Buffalo (8-4) vs. San Diego State (7-5)