NEW ORLEANS — The Buckeyes’ defense has their attention.

“They’re not rated No. 1 defensively by accident,” declared LSU quarterback Matt Flynn, one of several Tigers spending major minutes attempting to dissect film prior to Monday night’s BCS showdown.

“If they (OSU defense) have weaknesses, I’m having a hard time finding them,” confessed Bengals’ wideout Early Doucet. “This is going to be our biggest challenge, and I guess that’s the way it should be.”

Led by lights-out linebacker James Laurinaitis, the Bucks were burned basically once in the regular season. That resulted in a 28-21 Ohio Stadium loss to Illinois. But (defensive coordinator) Jim Heacock’s unit responded in a big way in the Big House, virtually shutting down a Michigan combine which, in turn, regrouped to inflict major damage on Florida in a 41-35 Capital One Bowl victory.

LSU’s offensive coordinator Gary Crowton also addressed the media here Friday, admitting he’s been keeping late hours. “What impresses you about Ohio State is the way they keep you off balance,” Crowton offered. “They disguise blitzes as well as anyone we’ve faced. And they get to the ball right now. It’s hard to imagine any offense having a very productive game against them over the course of 60 minutes.”

Heacock, meanwhile, chimed in earlier in the day. “I think all of our guys have watched a majority of (LSU’s) games on film. They’re very talented and they’re very multiple. They give you a lot of problems, no question.”

Behind Hestor, the 6-0, 228-pound senior and 1,000-yard rusher, are three sophomore and a redshirt freshman, all of whom have played quality minutes at tailback. “Where have you ever seen that before?” Heacock asked. “They’re all talented and specialize in what they do. Combine that with (Flynn’s) ability to pass and run and that’s a dilemma for any defense.”

Much like a majority of high-profile matchups, Heacock foresees Monday’s encounter being decided by mistakes. “You look at turnovers and penalties as likely intangibles,”he indicated. “Both teams have ability on both sides of the ball. That’s why they’re here. Now, it all comes down to execution.”

And, perhaps, another integral intangible for OSU. “We haven’t really reflected back a whole lot (on last season’s loss to Florida),” Heacock remarked. “I think our guys have done a great job locking in and remaining focused. I mean, we feel fortunate to be here. It was a crazy year.”

BOURBON STREET BUZZ

BUCKS’ assistant Luke Fickell echos Heacock’s sentiments. “Sometimes, the biggest thing about this game is all the hype and everything,” the ex-Buckeye star explained. “We realize we’re down here for a reason.That’s probably the biggest thing we learned last year. Maybe we thought we could take things for granted (last year). This year, everyone seems to be stressing focus and taking care of business…”

LSU’S Flynn says watching Michigan outscore Florida on New Year’s Day was an eye-opener. “We know how good a team Florida is from playing them. To see Michigan have that kind of success let us know we better be prepared…”

THE Buckeyes will attempt and salvage a 4-4 bowl outcome for the Big Ten. In addition to the Wolverines, Purdue and Penn State were winners. Indiana, Illinois, Michigan State and Wisconsin suffered losses…

MANY Buckeyes expressed surprise with the ease Southern California handled Illinois in the Rose Bowl. TV ratings for the Granddaddy of them all, meanwhile, were some 37 percent lower than the 2006 encounter. The same has held true with a majority of this season’s bowl games, not exactly a revelation, considering an inordinate number of low profile matchups…

JIM TRESSEL has won four of his last five bowl games, including BCS triumphs in 2003, 2004 and 2006. OSU, of course, ws humbled a year ago in Phoenix…Ohio State is playing in its 39th bowl and maintains a 18-20 ledger…The Bucks were last here 10 years ago, beating Texas A&M in the 1998 Sugar Bowl…

Gibson can be reached at rgibson@timesleaderonline.com