Penn State is coming into this game with a 12-2 record this season and they were 8-1 in the conference. They ended up going to the Big 10 Championship which they lost to Oregon 45-37, but they played very well in that game against the number 1 team in the country and now they are coming off of a 38-10 win against SMU in the last round of the playoffs. Their defense has been very good all season as they have allowed 10 points or less in 2 of their last 3 as well as 4 of their last 6 games. Their offense has also been great, scoring 38+ points in 3 straight games. They are going up against a Boise State team that is 12-1 this season and they were 7-0 in the conference. They had a bye in the 1st round after winning the MWC Championship against UNLV, but their offense has not been great in recent games. They beat UNLV 21-7 in their last game and they also have a game in their last 3 which they only scored 17 points against an awful Wyoming team. Their defense has not been great this season either as they played in a weaker conference against weaker offenses, yet they still allowed 20+ points in games against teams like San Jose State, Nevada, San Diego State, and Utah State. Boise State's strength on offense has been running the ball with the best RB in the country Ashton Jeanty, but Penn State has a very good run defense that is allowing 100.4 rushing yards per game and 3.1 yards per carry so they are going to be able to slow him down here. Penn State also has a good run game that is averaging 201.2 rushing yards per game as well as 5.3 yards per carry. Boise State does have a good run defense as well, but their pass defense has not been great and Penn State has a very good quarterback in Drew Allar who is going to be able to tear up this Boise State secondary. Once Penn State takes away the run game for Boise State, Boise will not have many options on offense as Penn State also has a very good pass defense. Boise State is going to struggle to move the ball in this game and that will allow Penn State to pull away with a similar win that they had in the last round. Penn State will cover the spread in this game.