The top-ranked, 4-0 Ohio State Buckeyes with coach Jim Tressel traveled to Iowa City to meet the 13^th ranked, 4-0 Iowa Hawkeyes coached by Kirk Ferentz.  Ohio State's Heisman Trophy winning, All-American QB Troy Smith threw 4 touchdown passes while the Buckeyes' defense intercepted Iowa's QB Drew Tate 3 times as Ohio State retained The Belt with a 38-17 victory over the Hawkeyes.  After stopping Iowa's first drive on 3 plays, the Buckeyes took control of the game with a 7-play, 54-yards touchdown drive capped by Smith's 12-yard touchdown pass to WR Anthony Gonzalez.  The Hawkeye's responded with a 14-play drive that stalled at the Ohio State 14-yard line before PK Kyle Schlicher kicked a 32-yard field goal making the score Ohio State 7 Iowa 3 as the teams started the 2^nd quarter.  On the first play of the quarter, Ohio State's All-Big Ten S Brandon Mitchell intercepted Tate & returned the ball to the Iowa 30-yard line.  Buckeyes' RB Antonio Pittman carried for 3 yards, 23 yards, & the final 4 yards for the Ohio State touchdown giving the Buckeyes a 14-3 advantage.  Iowa again responded with a long drive, this one 7 plays for 80 yards, with RB Albert Young scoring the first rushing touchdown against the Buckeyes' defense this season.  The score came on a 15-yard run as Young broke 2 tackles to find the end zone & keep the Hawkeyes within 4 points at 14-10.  After exchanging punts, Ohio State drove 89 yards in 12 plays with Smith throwing  a 6-yard touchdown pass to WR Roy Hall for the 21-10 halftime lead.  The Buckeyes opened the 3^rd  quarter with an 80-yard drive that seemed to break the Hawkeyes' spirit.  The touchdown came on a pass from Smith to Gonzalez but the 30-yard touchdown pass in the stat book does not do the play justice.  Smith hit Gonzalez cutting across the middle from the right at the Iowa 17-yard line but Gonzalez reversed field, retreated 5 yards to avoid Hawkeyes' tacklers, & raced down the right sideline for the touchdown that put the Buckeyes ahead 28-10 for the only points of the quarter.  Ohio State's PK Aaron Pettrey converted a 36-yard field goal attempt on the second play of the 4^th quarter expanding the Buckeye lead to 31-10.  Iowa did mount a 12-play, 86-yard drive with Tate hitting WR Andy Brodell on a 4-yard touchdown pass that gave the Hawkeyes a glimmer of hope at 31-17 but they were not able to maintain another drive.  Ohio State final points came after LB Marcus Freeman intercepted Tate & returned the ball to the Iowa 14-yard line.  Three plays later, Smith threw a 12-yard touchdown pass to WR Brian Robiskie for the final score.  Smith finished with 186 yards passing with his 4 touchdowns while Pittman added 117 yards rushing to his score.  Tate threw for 249 yards with a touchdown but was sacked twice to go with the 3 interceptions.  The Hawkeyes finished the season 6-7 while the Buckeyes finished 12-1, Big Ten Champions & ranked 2^nd nationally.  Iowa has not played for The Belt again.