Joe Paterno isn't discouraged by the circumstances surrounding Penn State's 10-win season.The Nittany Lions' victories came against opponents who went a combined 56-64, while their two defeats were home losses to Iowa and Ohio State -- the Big Ten's top two teams. Paterno might see it differently through his signature dark-rimmed glasses, but Penn State definitely wants to make a statement on New Year's Day.
A showdown between Penn State (10-2) and LSU (9-3) in the Capital One Bowl in Orlando, Fla., expects to be good drama, even if it's not on the BCS stage.
"We haven't beaten anyone in the Top-25 this year, so that's kind of a big thing," Nittany Lions senior linebacker Sean Lee said.
"I think it's a theme we've taken. We have something to prove no matter what. LSU is a great program. It's going to be a tough game with a ton of athletes that are coached really well. So we're kind of taking this whole bowl game as a big challenge for us, seeing it as a huge game for us."
Penn State and LSU have met once -- a 16-9 Nittany Lions win in the 1974 Orange Bowl that capped Paterno's third of five unbeaten seasons. In fact, Penn State has not played an SEC team since beating Tennessee 20-10 in the Outback Bowl after the 2006 season.
The Nittany Lions had a chance at making a second straight BCS appearance after finishing in the top 14 of the BCS standings, but defeats to Iowa and Ohio State dashed those dreams. Even though their wins came against teams with less-than-stellar resumes, Paterno wasn't distressed.
"I don't look at it that way," said Paterno, who turns 83 later this month. "Ten games, it's tough to win these days. I don't care who you play or when you play them."
LSU, meanwhile, is seeking double digit wins for the fourth time in five years, a span that includes a national title.
The Tigers dropped two of their final four games this season, losing first to Alabama and then Ol' Miss in the closing seconds due to poor clock management by coach Les Miles. The goods news for smarting LSU fans is the Tigers have won four consecutive bowl games by an average of 28.5 points.
Color the Nittany Lions motivated.

"We kind of took the theme that we didn't care where we were playing or what bowl it was as long as we got a good opponent," said Lee, pictured right.
"That was going to be our top concern and that's what we got with LSU, a really tough team, and that's what's going to be our motivating factor in beating a great program."
Fellow senior linebacker Navorro Bowman, who earned first-team all-conference honors for the second consecutive season, agreed. Penn State's 10-win season has generated mixed feelings in Happy Valley, but a victory over the Tigers would help ring in the New Year in a big way.
Bowman said it's easy to identify what Penn State, which beat four of five ranked opponents last season, must prove.
"That we can beat a Top 25 opponent, that we can play with the best and that we're a team that deserved a BCS bowl bid," Bowman said.
"We let two big games slip up from underneath us and you can't do that if you want to be the best. You have to win and we didn't do that in the games that we needed and it cost us in the end. We've got to pick up and let those games go and give it our best shot."
Expect Penn State to rely on its stingy defense.
The unit finished in the top 10 nationally in yards allowed (277.1 yards per game), points allowed (11.8 points per game), rushing defense (93.9 ypg), sacks (2.92 sacks per game) and tackles for loss (8.3 per game).
And don't worry about the perception that the SEC is all about speed and the Big Ten is all about size.
"We have a lot of people surprisingly that run sub-4.4 or sub-4.3, so we have a very fast team," senior cornerback A.J. Wallace said.
"Not just as a skill group; our linebackers can fly as well. We have running backs that fly and our defensive line is extremely fast. We can see that on the field so yes, we have people with speed."
In the end, of course, it's about execution.
LSU's defense was stellar early in the season when it allowed 293 yards per game during a 7-1 start. It gave up 393.8 per game yards in splitting its last four games.
LSU's offense, which ranks 108th nationally, has been hampered by injuries.

Senior tailback Charles Scott has participated in bowl practice after breaking his collarbone midway through the third quarter at Alabama, but his status for the game is uncertain. Senior tailback Keiland Williams is out with a broken ankle and junior Richard Murphy with a knee injury.
The LSU coaching staff has also been in a state of flux since the regular season ended. Miles lost two coaches and added a pair, including Billy Gonazales from Florida as a passing coordinator and receivers coach.
Even so, Penn State expects LSU's best effort. Remember, the Nittany Lions still have plenty to prove.
"There's a lot being said about us not being able to win the big game," said Penn State quarterback Daryll Clark, named the Big Ten's co-MVP. "We've asked for a big game and we've asked for a worthy opponent, a really good opponent and we found one in LSU."
A victory would give Penn State its first signature win this season, secure another top-10 finish and send seniors such as Lee away with a smile.
"You know, I'm going to play in my years here Florida State, Tennessee, Texas A&M, USC [Trojans], and LSU. How can you beat that for a career?" Lee said.
"And that's what my top concern was and a lot of the guys when they heard we were playing LSU, they were extremely excited and were ready to play."




