New Orleans, LA -- (Sports Network) - Les Miles and LSU are a quarter away from a national championship.

Matt Flynn has thrown for three scores as the No. 2 Tigers are holding a 31-17 lead over top-ranked Ohio State through three quarters at the Bowl Championship Series title game at the Superdome.

Miles, who was rumored and reportedly at one point on his way to taking over the head coaching job at Michigan, only to remain at LSU with a deal through 2012, has the Tigers to the brink of their second title in five seasons.

On the other side, in their second straight title contest, it's been a case of fantastic to fizzle for the Buckeyes. Last year, Ted Ginn Jr. returned the opening kickoff for a touchdown, but Ohio State was routed by the Florida Gators, 41-14. This time around, Chris Wells ran 65 yards for a touchdown just 1:26 into the game, and it became 10-0 on Ryan Pretorius' 25- yard field goal with 9:12 left in the same quarter.

However, LSU rallied to take the lead, with 21 second quarter points and stretched that to 31 unanswered until the Buckeyes scored late in the third.

Colt David kicked a 32-yard field goal with 2:21 left in the opening quarter, and the Tigers tied the game two minutes into the second on Flynn's 13-yard TD pass to Richard Dickson.

Ohio State drove to regain the lead, but Ricky Jean-Francois blocked Pretorius' 37-yard field goal try.

LSU went ahead 17-10 with 7:25 left in the half on Flynn's 10-yard TD pass to Brandon LaFell, as he got behind cornerback Malcolm Jenkins in the back left corner of the end zone.

Chevis Jackson then came up with an interception, taking the ball away from Ray Small. Safety Harry Coleman came in on a blitz and Buckeyes quarterback Todd Boeckman was forced to throw early, and after the pick and 34-yard return, LSU took over at the OSU 24.

Despite the Tigers having a 1st-and-goal at the one, the Buckeyes nearly kept LSU out of the end zone. Jacob Hester was stopped for no gain on two straight runs, and on the third try he was met up the middle by Butkus Award winner James Laurinaitis, but then wiggled to the left and fell on the goal line, moving the lead to 24-10 with 4:16 left in the half.

The Tigers capitalized on a pair of personal foul calls, which included a roughing-the-kicker penalty, on the first possession of the second half to extend their lead to 21 points. On 4th-and-23, Austin Spitler was called for roughing the punter, and on the ensuing play, Ohio State was whistled for another 15-yard penalty, moving the ball to the 29.Three plays later, Flynn passed to Early Doucet, who eluded one defender and broke two tackles on the way to the end zone for a four-yard score with 9:04 left in the quarter.

Flynn was picked off by Jenkins later in the quarter, and Boeckman, facing a 4th-and-4 from the five, threw into the end zone to Brian Robiskie for a 31-17 deficit with 1:38 left in the period.