Consistent with conference tie-ins, the game featured teams from the Big Ten Conference and the Southeastern Conference (SEC). The bowl also has a tie-in with the Atlantic Coast Conference (ACC) when the ACC's opponent in the Orange Bowl is a Big Ten team, in which case an ACC team is selected for the ReliaQuest Bowl.
This was the third meeting between the two teams; in their two prior matchups, Illinois won in 1923 and Mississippi State won in 1980.[6]
Mississippi State compiled an 8–4 record during the regular season, finishing with a 24–22 win over rival Ole Miss in the Egg Bowl. In five games against ranked opponents, the Bulldogs defeated Texas A&M and Ole Miss while losing to Kentucky, Alabama, and Georgia. The team was coached during the regular season by Mike Leach. Following Leach's death on December 12, Zach Arnett was elevated to head coach, including for the team's bowl game.
Illinois finished the regular season with an 8–4 record, losing three of their final four games. Their only contest against a ranked FBS opponent was a loss to Michigan.
The final play of the game, a desperation lateral pass play by Illinois, resulted in Mississippi State intercepting a lateral for the game-clinching touchdown. This play was compared to a similar play between the New England Patriots and Las Vegas Raiders during the NFL's regular season that year and was noted to benefit bettors who had picked Mississippi State to cover the spread.[7]
† Tommy DeVito's receiving yardage occurred on the final play of the game, following an initial pass from DeVito to Casey Washington. After several laterals, DeVito fumbled the ball, which was returned by Mississippi State for a touchdown. Statbroadcast credits DeVito with -47 receiving yards, while ESPN credits DeVito with 13 receiving yards.