COLUMBUS, Ohio -- For the second consecutive year, Ohio State will play in the Outback Bowl on New Year's Day.

The Buckeyes (No. 25 ESPN/USA Today, No. 23 AP) accepted an invitation to play in the game in Tampa, Fla., where Ohio State lost to South Carolina 24-7 last season. The opponent has not been determined, but it will be a team from the Southeastern Conference, athletic director Andy Geiger said.

"Our players have worked hard this year to overcome significant adversity and put themselves in position for this wonderful opportunity," coach Jim Tressel said.

Ohio State (7-4, 5-3) beat Michigan 26-20 on Saturday to finish third in the Big Ten behind the Wolverines (8-3, 6-2), who said on Monday that they would play in the Citrus Bowl in Orlando on Jan. 1.

Illinois (10-1, 7-1) won the Big Ten championship and the conference's Bowl Championship Series berth.

Under the Big Ten's bowl agreements, the Citrus Bowl gets to choose first, followed by the Outback and then the Alamo in San Antonio, Texas.

Geiger said likely opponents include Tennessee, Georgia, LSU or Auburn.

The SEC has a full schedule Saturday, including a Top 10 showdown of Tennessee at Florida. The SEC title game will be played Dec. 8, and an opponent for Ohio State probably won't be determined until after that.

This will be the 33rd bowl appearance for Ohio State and 12th since 1989. The Buckeyes are 14-18 in bowl games.