This may be one of the most intriguing New Years Day matchup that isn’t one of the top bowls. This game features Jim Harbaugh vs. Jim McElwain who are both excelling in their first seasons as head coaches. Neither of these teams were supposed to be this competitive this year. Florida made it all the way to the SEC Championship games and Michigan was in contention to make it to the Big Ten title game up until the last game of the season.Florida was on a roll and looked like serious contenders until their starting quarterback Will Grier tested positive for performance enhancing drugs and was suspended for the season. Backup quarterback Treon Harris has struggled to get the offense rolling and as a result they come into this game on a two game losing streak. Michigan is four point favorite headed into this game and it is mainly because they have a strong defense. They have the number 4 total defense, while Florida has the sixth best defense. It will be a low scoring game that may come down to turnovers.A thing to follow leading up to this game is the status of freshman standout Jabrill Peppers for Michigan. He was injured in the blowout loss to arch rival Ohio State.