The 2008 Capital One Bowl was held on January 1, 2008 at the Citrus Bowl in Orlando, Florida. The game featured the University of Michigan Wolverines—who finished the 2007 season tied for second in the Big Ten Conference with an overall record of 8–4 (6–2 in the Big Ten)—and the #12 University of Florida Gators—who finished the 2007 season third in the Southeastern Conference's East Division with an overall record of 9–3 (5–3 in the SEC).