The 1971 Orange Bowl featured the third-ranked Nebraska Cornhuskers, champions of the Big Eight Conference, and the fifth-ranked LSU Tigers, champions of the Southeastern Conference.

Earlier on New Year's Day, the two top-ranked teams lost their bowl games: #1 Texas in the Cotton Bowl and #2 Ohio State in the Rose Bowl. The Huskers were aware when they took the field that night that they could claim the top ranking in the AP writers poll with a victory. An LSU victory would likely have given Notre Dame the national title.

Paul Rogers kicked a 25-yard field goal for Nebraska to take an early 3–0 lead. Joe Orduna scored on a 3-yard touchdown run, as Nebraska extended its lead to 10–0. In the second quarter, LSU got a 36-yard field goal to cut the lead to 10–3, the score at halftime.

In the third quarter, the Tigers added a 25-yard field goal to make it 10–6. On the final play of the third quarter, Buddy Lee threw a 31-yard touchdown pass to Al Coffee to put LSU ahead 12–10. Husker quarterback Jerry Tagge scored from a yard out with 8:50 remaining; it was the game's last scoring play and gave Nebraska the 17–12 win.

Undefeated Nebraska (11–0–1) was named national champion in the AP poll, released after the bowls in January. With the narrow defeat, LSU (9–3) fell only two spots, from fifth to seventh. The UPI coaches poll was released in early December (before the bowls) through the 1973 season; it had Texas as first as it did not consider the Longhorns' 24–11 loss to Notre Dame on New Year's Day.

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