Bowl 2005 Payout ($M) 2006 Payout ~($M) BCS n/a BCS#1 vs BCS #2 Sugar 14.4 SEC #1 vs BCS at-large Fiesta 14.4 Big 12 #1 vs BCS at-large Orange 14.4 ACC #1 or Big East #1 vs BCS at-large Rose 14.4 Big Ten Champ vs Pac 10 Champ         Capital One 5.125 Big Ten #2 vs SEC #2 Chik-Fil-A 2.15 ACC #2 vs SEC #3/4/5 3.25 Cotton 3 Big 12 #2 vs SEC #3/4/5 Outback 2.75 Big Ten #3 vs SEC #3/4/5 Holiday 2 Big 12 #3 vs Pac 10 #2 Champs Sports 0.85 Big Ten #4/5 vs ACC #6/7/8 2 Gator 1.825 ACC #3 vs Big East #2 or Big 12 #4 Alamo 1.55 Big Ten #4/5 vs Big 12 #4/5 Sun 1.5 Big 12 #r4/5 or Big East #2 vs Pac 10 #3 Liberty 1.35 CUSA #1 vs SEC #6/7/8 1.5 Independence 1.2 SEC #6/7/8 vs Big 12 #7 Houston 1.1 Big 12 #6 vs Big East #3/4 Las Vegas 0.8 MW #1 vs Pac 10 #4/5 1 Music City 0.78 ACC #4? vs SEC #6/7/8 Meineke Car Care 0.75 ACC #5? vs Big East #3/4 Emerald 0.75 Pac 10 #4/5 vs ACC #6/7/8 MPC 0.75 WAC #1/2 vs ACC #6/7/8 Insight 0.75 Big 12 #7 vs Big Ten #6 Motor City 0.75 MAC vs ? Hawaii 0.75 WAC #1/2 vs CUSA (Pac 10 #6 in 2007) Ft. Worth 0.75 Mtn West 1/2/3 vs CUSA Poinsettia 0.75 Mtn West 3 vs ? GMAC 0.75 CUSA vs MAC or WAC New Orleans 0.75 CUSA vs Sun Belt Champ