NEW ORLEANS — Les Miles unleashed an ear-piercing whoop, then leaned back and exhaled as if he had been holding his breath all night.

"I just had to do that," the LSU coach said.

Easy for him to say, now that he has the BCS national championship trophy.

The second-ranked Tigers danced, dodged and darted their way into the end zone last night, turning the title game into a horrible replay for No. 1 Ohio State. It was over early, with Matt Flynn throwing four touchdown passes in a 38-24 win.

In a season of surprises, this was hardly an upset: Ohio State once again fell apart in college football's biggest game. A year after the Buckeyes were routed by Tim Tebow and Florida, 41-14, in the Arizona desert, they barely did better.

Playing at their home-away-from-home in the Big Easy, the Tigers (12-2) became the first two-loss team to compete for the title.

Still, LSU was a runaway No. 1 in the final Associated Press poll. The Tigers received 60 of 65 first-place votes from a national media panel. Georgia, Southern California, Missouri and Ohio State rounded out the top five. Georgia had three first-place votes while Southern Cal and No. 7 Kansas each had one.

And while Miles got to hoist the $30,000 crystal prize, surely many fans around the country were wondering if someone else was equally worthy.

The top six teams in the final AP poll all had two losses and Kansas had one.

"Certainly there will be some argument as to who's the best team. But I think the national champion has been crowned tonight," Miles said.

Shouts of "SEC! SEC!" bounced around the Superdome as the Tigers won their second BCS crown in five seasons. They are the first school to win a second title since BCS rankings began with the 1998 season.

"My team is the No. 1 team in the land," said All-America defensive tackle Glenn Dorsey.

LSU rallied from an early 10-0 deficit, taking a 24-10 halftime lead that held up.

"We just didn't do the things you need to do to win a ballgame of this nature. We're very aware that LSU's a deserving champion," Ohio State coach Jim Tressel said.

Jacob Hester bulled for a short touchdown, Early Doucet wiggled loose for a score and Dorsey led a unit that outplayed the top-ranked defense in the nation.

Ohio State (11-2) had little to celebrate after Chris Wells broke loose for a 65-yard TD run on the fourth play of the game.

"It's unbelievable to know you've failed two years in a row," Wells said.

LSU, whose two losses both came in triple overtime, became just the fourth favorite to win in 10 BCS championship games. The Tigers added to the crown they won in 2003 — their other national championship came in 1958.

"We came out here with the right frame of mind. We kept hanging in there," Flynn said.

Miles probably got a little extra satisfaction, too. Though he turned down a chance to return home to Michigan, he did something his alma mater hasn't done recently — beat the Buckeyes.

The loss left Ohio State at 0-9 overall in bowl games against teams from the Southeastern Conference. The SEC delights in whipping Big Ten teams in what's become a rivalry that steams up fans on both sides.

Better on offense and defense, the Tigers got two big plays on special teams — Ricky Jean-Francois blocked a field goal, and LSU took advantage of a roughing-the-kicker penalty.

Flynn hit Doucet with a 4-yard toss with 9:04 left for a 31-10 lead and the celebration was on in earnest. The Buckeyes made the score more respectable on Todd Boeckman's 5-yard TD pass on fourth down to Brian Robiskie, only to have Flynn come back and throw his second TD pass to Richard Dickson.

Flynn finished 19 for 27 for 174 yards and was picked the game's most outstanding offensive player.

As the clock ticked down, Boeckman threw a 15-yard touchdown pass to Brian Hartline.

Ohio State was trying to win its second BCS title in six years, and add to the one that Tressel captured by upsetting Miami, 31-24, in double overtime for the 2002 championship.

The Tigers ravaged the nation's best defense and showed that maybe all those naysayers were right.

"I worry about disappointment because of how hard the kids work. I don't worry about criticism," Tressel said.

Known as a punishing runner, Wells got the game off to a quick start. On the fourth play from scrimmage, the Buckeyes' bruising back started left, made a nifty cut right and burst through the middle for a 65-yard TD.

Ohio State made it 10-0 on its next possession. Boeckman hit a wide-open Brandon Saine for 44 yards, setting up Ryan Pretorius' 25-yard field goal.

LSU answered quickly. Hester broke off a 20-yard run, and LSU eventually got a 32-yard field goal from Colt David that made it 10-3.

Two big penalties against Ohio State helped set up Flynn's 13-yard touchdown pass to Dickson, who found himself uncovered. Tied at 10, the Buckeyes counted on Wells. He delivered one of the season's best stiff-arms on a 29-yard romp, and Ohio State seemed poised to retake the lead.

Instead, Jean-Francois crashed through the middle, swung his big right arm and blocked Pretorius' 38-yard field goal try.

LSU turned to another of its five dangerous tailbacks, and NCAA sprint star Trindon Holliday zigzagged closer to the goal line. Flynn's perfect pass to Brandon LaFell in the back left corner of the end zone put the Tigers ahead 17-10.

Then, it was time for LSU's defense to make the big play. Cornerback Chevis Jackson intercepted Boeckman's toss and streaked 34 yards down the right sideline.

The Tigers moved to a first-and-goal at a 1. On third down, Hester plunged up the middle and it was 24-10.