New Orleans, LA (Sports Network) - Matt Flynn threw a career-high four touchdown passes and No. 2 LSU scored 31 consecutive points in a 38-24 win over top-ranked Ohio State, as the Tigers captured their second national title in five years.

Just over a month ago, there was some question whether Les Miles would remain as the head coach of the Tigers. Instead of leaving to take the Michigan job, he stayed in Baton Rouge with a contract extension through the 2012 season, and now the Tigers are the first two-time Bowl Championship Series winner.

"This is a very special season, this is a very special team," Miles said. "The ability to enjoy the position we're in, in college football, at LSU, standing atop...very fortunate."

Jacob Hester ran for 86 yards and a score for the Tigers (12-2), who won their third national championship, joining the 1958 and 2003 teams. It was on Jan. 4, 2004 when LSU beat Oklahoma in the Sugar Bowl, but the Tigers had to share the championship with Southern California that season. This time, they are alone at the top.

Flynn connected on 19-of-27 passes for 174 yards and was picked off once as LSU became the first BCS champion with two losses. Flynn was given honors as the offensive MVP, while Ricky Jean-Francois blocked a field goal to shift the momentum in the second quarter for LSU and was named the game's top defensive player.

The win was bittersweet for LSU defensive coordinator Bo Pelini, who was in his final game with the Tigers. Pelini, who will take over as the head coach at Nebraska next season, was showered with an ice bucket from his players at the end of the game, during which the crowd chanted "SEC! SEC! SEC!"

Todd Boeckman threw for a pair of touchdowns, but was picked off twice for the Buckeyes (11-2), who went from a fantastic start to fizzling for a second straight year in the title game.

Chris "Beanie" Wells ran for 146 yards and a score, while Boeckman completed 15-of-26 passes for 208 yards. However, the Buckeyes were hurt by seven penalties totaling 83 yards, including five personal fouls. Boeckman was sacked five times, as Ohio State fell to 0-9 in bowl games versus SEC teams.

"The pain, you really can't compare it to anything," Wells said. "To go to the national championship twice and lose, it's incredible."

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, 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, then came the avalanche of 31 straight LSU points. The Tigers used the blocked field goal and an interception to shift the momentum.

"The defense just settled down," Miles said. "We blocked that field goal, got a turnover on an interception and really stemmed the tide. Our defense started settling down and they really couldn't score with us."

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. The Tigers bunched four wide receivers to the right side of the field, but Dickson, on the left, was left all alone. That capped a seven-play, 84-yard drive, which featured two costly personal foul penalties on the Buckeyes. One was a facemask on Butkus Award winner James Laurinaitis.

Ohio State drove to regain the lead, but Jean-Francois blocked Pretorius' 38- 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. The third down pass culminated a 66-yard drive.

Chevis Jackson then came up with an interception and after a 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. Hester was stopped for no gain on two straight runs, and on the third try he was met up the middle by 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.

"They beat us and just out-physicaled us," Laurinaitis said. "We had a chance early and a chance late. LSU just made too many plays."

The Tigers capitalized on a pair of personal foul calls, which included a roughing 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.

"We knew we could execute," Flynn said. "We got in rhythm, we stayed in rhythm. We started it and we ended in it."

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.

Ohio State was driving for another score early in the last quarter, but in a 4th-and-7 situation, Boeckman, trying to pass, was stripped by Ali Highsmith, giving the ball back to the Tigers.

Boeckman was then picked off by Curtis Taylor with 5:50 remaining, and Flynn threw a five-yard TD pass Dickson with under two minutes left.

Boeckman tossed a 15-yard TD pass to Brian Hartline with 1:13 left, but the Tigers left the field winners again.

The Buckeyes, who lost for just the third time in their last 33 games, entered with the nation's No. 1 defense, giving up 225 yards contest. However, they allowed 326 on this night.

Early on it looked as if it would be OSU's night.

Wells got a great block by guard Ben Person and darted up the middle before cutting to the right and dashing to the end zone. It all fell apart though after Pretorius' field goal.

"We're just stubborn," Flynn said. "We don't know when to quit. We don't know when to give up."