This article is part of our DraftKings College Football series.
We have some interesting bowl matchups for Friday, and the day starts early at 10 AM ET with the Gator Bowl. As you might expect, the transfer portal and NFL opt-outs loom large on any bowl slate, and Friday is no exception. Rather than list all of the players affected, we'll mention them among our recommendations when they are most pertinent.
SLATE OVERVIEW
Gator Bowl: Clemson (-4) vs. Kentucky O/U: 44.5
Sun Bowl: Notre Dame (-6) vs. Oregon State O/U: 41.5
Liberty Bowl: Iowa State (-10.5) vs. Memphis O/U: 57.5
Cotton Bowl: Ohio State (-3) vs. Missouri O/U: 48.5
CFB DFS Tools
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CFB DFS Picks for Friday December 29
Quarterback
Rocco Becht, Iowa State 
($6,800) vs. Memphis
I'm starting off this list with Becht because this is the one bowl game on the slate where essentially both of the teams have their entire rosters. Both of these offenses are high-powered, and the Iowa State offense gets to go up against one of the worst defenses in the nation (Memphis gave up 29 points and 422.7 yards per game). Becht is the fifth highest-priced QB, which makes him the best value on the slate, especially considering he averaged 21.4 fantasy points in his last two games against Texas and Kansas State, who are two of the best in the Big 12 Conference.
Seth Henigan, Memphis 
($8,500) vs. Iowa State
On the flip side, I highly recommend utilizing Henigan as the highest-priced QB because I think the bout between the Tigers and the Cyclones will be the most competitive back-and-forth game. That means you can utilize both Becht and Henigan in your line-ups by putting one of them in the S-Flex spot. With that game having the highest over-under, that's likely a popular choice, but it may be the right one, as there aren't any prolific dual-threat quarterbacks on this slate. No matter how the game plays out, it's likely that Henigan airs the ball out, as he averaged 36.8 attempts per game this season.
Devin Brown, Ohio State 
($6,900) vs. Missouri
I'll admit that I'm a bit worried about this one as I'm not sure how motivated Ohio State is in their game against Missouri, and it's possible they lean on their stout defense against the Tigers. There's some protection baked in here, though, as Brown has proven in his little amount of work over six games with the Buckeyes that he will run the ball with 20 career carries for 36 yards and a touchdown. Ohio State will likely be without RB Miyan Williams and WR Marvin Harrison, who are expected to opt out due to their NFL Draft status. It's the Buckeyes though, so you know there's plenty of talent to fill in, the question remains whether they will need to throw the ball or not.
Running Back
Jeremiyah Love, Notre Dame 
($4,400) vs. Oregon State
With starter Audric Estime declaring for the 2024 NFL Draft, this is a perfect spot for Love to audition for the starting job this next season. In a reserve role, Love has been flashy with 56 carries for 346 yards and a touchdown to go along with seven catches (on eight targets) for 64 yards. It will be interesting to see if he can maintain that impressive 6.2 yards per carry on increased volume. At this price, he's a steal as this game could see a ton of handoffs as both teams were hit hard by opt-outs and the transfer portal.
TreVeyon Henderson, Ohio State ($7,000) vs. Missouri
You can make the argument that Henderson is the most talented player in the entire pool for this slate. He's surprisingly announced that he will play in the game, so I would take full advantage. With the Buckeyes breaking in a new starting QB, there's a great chance he receives double-digit touches and could even push 20+ touches. With the talented back missing multiple games with injuries this season, many have forgotten how dynamic he truly is. He added a touchdown in eight of nine games this year and had four 100-yard rushing performances.
Abu Sama III, Iowa State ($5,700) vs. Memphis
We already know that Memphis is the worst defense in the slate and Sama III is coming off an incredible performance with 49.7 fantasy points at Kansas State in the regular season finale. The true freshman was rumbling through the snow all night long with 16 carries for 276 yards and three touchdowns. The Cyclones would be smart to see what their talented youngster can do in the bowl game as they prepare for next season, as they've really struggled at the position since having superstars like Breece Hall and David Montgomery leave for the NFL.
Also consider: Memphis Blake Watson ($7,300), Clemson Will Shipley ($6,000), Clemson Phil Mafah ($5,800), Oregon State Deshaun Fenwick ($4,000)
Wide Receiver
Roc Taylor, Memphis ($6,300) vs. Iowa State
Taylor is my favorite play at wide receiver, and he comes in with some significant value as the fourth highest-priced option, third when you consider that Ohio State's Harrison isn't likely to play. The junior needs just 19 yards to post his first-ever 1,000-yard receiving season. He averaged 16.5 fantasy points on 8.1 targets per game, so there's a high floor with this recommendation, as I expect that Memphis will be airing it out against the Cyclones.
Jaylin Noel/Jayden Higgins, Iowa State ($6,400/$5,500) vs. Memphis
If you're going to play a stack with Becht, you might as well get both Noel and Higgins in your line-up as they both impressed down the stretch and are fairly priced. If you play both Henigan and Taylor from Memphis as well, you might want to stick with just Higgins as a slightly better value. The truth is that they both project to receive significant targets in the Cyclones' offensive gameplans and are more of a 1a/1b receiver structure.
Emeka Egbuka, Ohio State ($6,000) vs. Ohio State
With soft pricing at the QB and RB positions, it's no problem fitting in the mid-level WRs, so I would surely go with Egbuka if you go with Brown at QB. Even if you don't go with Brown, Egbuka is worth serious consideration, as he would be the most talented pass-catcher in the slate if Harrison indeed does not suit up. I would be shocked to see an Ohio State offensive game plan without a balanced attack between the run and pass game.
Antonio Williams, Clemson 
($4,400) vs. Clemson
With Williams, you're getting a huge discount as he's returning from a foot injury that plagued him for most of the year. Even if he plays against Kentucky in the bowl game, he'll maintain his redshirt status, which is a huge bonus. He has a talented QB in Cade Klubnik and projects to be their top receiver, with Beaux Collins already hitting the transfer portal (committed to Notre Dame for the 2024 season). The only downside here is that Clemson dominates the game and doesn't need to throw much, but the upside is huge if they do throw the ball at this price.
Also consider: Missouri Luther Burden ($7,900), Memphis Demeer Blankumsee ($6,200), Ohio State Cade Stover ($5,000)
