Paul Finebaum names Jeremiah Smith, Gunnar Helm as X-factors in Cotton Bowl

Paul Finebaum believes there’s two players who will decide the Cotton Bowl between Ohio State and Texas, and send one program to the finale of the College Football Playoff later this month.

First, Finebaum believes Buckeyes wide receiver Jeremiah Smith is the most important piece for Ryan Day’s team, and it’s tough to argue with his sentiment. When Ohio State gets their best wide receiver involved, good things have happened throughout the 2024 campaign.

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“It’s all because of this person, Jeremiah Smith,” Finebaum said, regarding the Buckeyes’ string of offensive success, via ESPN’s Get Up. “He’s a freshman. He has been all-world. It’s still amazing to me what Ryan Day didn’t do in the Michigan game. He has been the star of the Playoff. Nobody can stop him, and that is the key factor Friday night in Dallas.”

All told, it’s easy to see why Finebaum believes Smith is the player to keep an eye on for Ohio State. He ran wild against the Oregon Ducks in the Quarterfinals of the CFP at the Rose Bowl, which led to the Buckeyes advancing via a blowout win. Smith caught seven passes for 187 yards and two touchdowns.

On the other hand, Finebaum thinks it’ll come down to how much tight end Gunnar Helm gets involved for Texas against the Buckeyes. He’s such a big piece of the Longhorns’ offense, and Quinn Ewers‘ security blanket, that the ESPN analyst believes the team’s success will go through the tight end.

“It’s Gunnar Helm, the tight end,” Finebaum added, regarding Texas’ X factor. “He was very big in the overtime win against Arizona State. He needs to be even larger in this game. A lot of question marks about Quinn Ewers, but Gunnar Helm is his go-to guy on the side. I think they’ll utilize him effectively in this game.”

As Finebaum alluded to, it took awhile to get Helm involved in Texas’ win over Arizona State, but once the Longhorns made a concerted effort to involved their tight end, the offense began to hum. That’s how Steve Sarkisian’s team got to the Semifinals, and Finebaum believes that’s how they’ll punch their ticket to the finale, as well.

Time will tell if Paul Finebaum’s prediction rings true, but Texas and Ohio State will bring their best effort to the Cotton Bowl on Friday, with Gunnar Helm and Jeremiah Smith leading the way for both sides in the Semifinals.