The No. 21 Volunteers (8-4) are set to take on the No. 17 Hawkeyes (10-3) in the Cheez-It Citrus Bowl on New Year’s Day . The Vols lead this series 2-1 all-time, and the Vols came out on top 45-28 in the last meeting. However, both teams are much different now than they were back in 2014. This game has bigger ramifications and it’s a game that pits two totally different football philosophies against one another.

As is the common for the NIL era, many top players for both teams are sitting out and others are in the transfer portal. But, for the Vols, this the beginning of a new era- the Nico Era. The young QB will get the start as Joe Milton will prepare for the NFL draft. It will be an exciting game as Vol fans see what the highly-rated QB can do against an elite defense.

Jaylen Wright and Jabari Small have also opted out of the game, allowing Dylan Sampson to be the one to carry the torch for this rushing offense. The Hawkeys come into the game with the No. 12 rush defense in the nation. Cam Seldon will be the No. 2 back, and will likely get carries as well.

For Iowa, most of the team is staying intact for this game, setting up a great matchup between Heupel’s spread offense and the Hawkeyes traditional-but-consistent offense and defense.

Why it matters

The Tennessee Vols have had a great deal of growth since Josh Heupel has taken over as head coach. But, after only losing 2 games last season and building momentum in recruiting, Heupel and the university need a 9-4 season to capitalize on that momentum. Otherwise, in Heupel’s 3rd year, he will be looking at a season that matches Pruitt’s best season going 8-4 in his second season. A win or loss could have huge implications to Heupel’s recruiting and transfer portal gains going into the offseason. But there should be no worry, as the Vols look to extend this offseason with a win.

IOWA

Iowa finished the season 10-2 and lost to No. 2 Michigan 26-0 in the Big Ten Championship. And while that’s an accomplishment to make the Big 10 Championship, Iowa averaged only 16.6 ppg ranking them 128th of 132 FBS teams nationally.

But, where the Hawkeyes struggled on offense, they made up for with defense. The team ranked 4th in the nation and allowed just 13 points a game. The Hawkeyes also held teams to under 300 yards offense in 8 of their 12 games.

The Vols come in with the Nation’s 12th-best rush offense and 32nd-best scoring offense. With Milton out and many important pieces not playing, it will be intersting to see if Nico can maintain the offensive standard.

The national picks

Tennessee is favored by six points coming into this game. That number factors in all the opt outs and Nico playing over Milton. And, as Iowa is one of the worst offenses, I believe Nico will cover but this will be a low scoring game overall. Iowa will have offensive chances on this severely depleted Vols’ defensive secondary. But, with Iowa being one of the worst offenses in the league, I believe Nico leads into the new era covering the six points and winning 22-10 and gains momentum going into the ‘24 season.