Undefeated Nebraska vs. undefeated West Virginia. The matchup both schools wanted last season is finally going to happen.

Unfortunately, it won't be in the Orange Bowl for the national championship.Because of polls and politics, West Virginia didn't get to play Nebraska on New Year's Day even though the Mountaineers and Cornhuskers were the only undefeated teams eligible for a bowl last season.

However, they will meet in the Kickoff Classic on Aug. 28 at Giants Stadium.

Fans may want to speculate about what would have happened if the teams had played last season, but the coaches are more interested in this year's college football opener.

"This is not last year," West Virginia's Don Nehlen said Wednesday. "Nebraska is a different team and we are a different team."

Indeed, both teams will have a different look this season.

The Mountaineers lost quarterbacks Jake Kelchner and Darren Studstill, their top three receivers and All-Big East offensive lineman Rich Braham from a a team that was routed by Florida 41-7 in the Sugar Bowl.

The Cornhuskers lost All-American linebacker Trev Alberts, All-Big Eight offensive lineman Lance Lundberg, both starting safeties and leading rusher Calvin Jones from a team that fell to Florida State 18-16 in the Orange Bowl.

But both squads have plenty of talent returning.

Twelve starters are back for Nebraska, including quarterback Tommie Frazier, four offensive linemen, leading receiver Abdul Muhammad and standout linebacker Ed Stewart.

"They have most of their key guys back," Nehlen said. "I think they're one of the top three teams in the country."

Nebraska coach Tom Osborne knows his team will be ranked very high in the preseason polls, but he also knows it will be difficult to match last year's perfect regular season.

"To go undefeated, you've got to be good and you've got to be lucky," said Osborne, whose .811 winning percentage is best among active coaches. "There are so many variables like injuries and schedule. And playing an extra game like this makes it even harder. The more good teams you play, the tougher it is."

Nehlen expects West Virginia's defense to be better than last year, but he's not so sure about his offense. Robert Walker, who set the school rushing record last season with 1,250 yards, should give the Mountaineers a solid ground game. But with first-year starter Chad Johnston throwing to a group of inexperienced receivers, the passing attack is a major question mark.

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"He (Johnston) is going to have to grow up quick," Nehlen said. "He has to understand that he can't do it by himself."

West Virginia will be making its first trip to the Kickoff Classic. It will be the third appearance for Nebraska, which beat Penn State 44-6 in the inaugural game in 1983 and defeated Texas A&M 23-14 in 1988.

Some teams don't like to play in the Kickoff Classic because it forces them to start practice early and makes a long season even longer. But Osborne and Nehlen said the positives outweigh the negatives.

"It gives you national exposure and it helps your recruiting," Nehlen said. "We consider it a tribute to our program that we were invited to play."

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