2007 SEC Championship Game The 2007 SEC Championship Game was played on December 1 , 2007 in the Georgia Dome in Atlanta , Georgia . The game determined the 2007 football champion of the Southeastern Conference . The LSU Tigers , winners of the Western division of the SEC , defeated the Tennessee Volunteers , who won the Eastern division , by a score of 21 - 14 . This was the second time the two teams have met in the conference championship game . The first time was in 2001 when LSU defeated Tennessee , 31 - 20 . The loss knocked the Volunteers , ranked # 2 at the time , out of the BCS National Championship Game which was played at the 2002 Rose Bowl . Selection process . The SEC Championship Game matches up the winner of the " Eastern " and " Western " divisions of the Southeastern Conference . The game was first played in 1992 , when the conference expanded from 10 to 12 teams with the addition of Arkansas and South Carolina . The SEC was the first conference in college football to have a conference championship game . Four other conferences currently have conference championship games ( Big 12 , ACC , CUSA & MAC ) . Regular season . LSU was ranked as high as # 1 in the country and was a favorite to play in the national title game , however those dreams were thought to have been shattered when the Tigers lost to unranked Arkansas in 3 overtime periods at home on the final game of the regular season . LSU finished the regular season with a 10 - 2 record . They were 6 - 2 in the SEC and won the SEC Western Division outright . Tennessee began the season with a highly anticipated out - of - conference matchup with California in Berkeley . The 15th ranked Vols lost to the 12th ranked Golden Bears , 45 - 31 . Tennessee slipped in the polls , eventually losing twice more to Florida and Alabama , however , they finished the season strong , winning their last five games . In the final game of the regular season , the Volunteers needed to beat Kentucky in order to secure a berth in the SEC Championship Game . If Kentucky won , then Georgia would be the representative from the Eastern division . The game was an exciting one as it went into 4 overtime periods . The Volunteers eventually won it by sacking Kentucky QB Andre Woodson during a 2 - point conversion attempt . Tennessee finished the regular season with a 9 - 3 overall record and a 6 - 2 record in the SEC Eastern division . They tied with Georgia as champions of the SEC East , however , by virtue of a head - to - head victory over Georgia , the Volunteers were the SEC East representatives in the championship game . Pre - Game . Prior to the game , LSU was faced with many distractions . On Friday , November 30 , news sources leaked that Nebraska had hired defensive coordinator Bo Pelini to be their new head coach . On the morning of game day , ESPN reported that LSU head coach Les Miles would be announced as the new head coach of Michigan . Later on that day , Les Miles called a press conference to announce that he was would not be leaving LSU to coach Michigan . Also on the minds of the Tigers , quarterback Matt Flynn would not start due to an injury . Instead , Ryan Perrilloux would get the start . Game summary . LSU won the game by a score of 21 - 14 , after Erik Ainge threw two interceptions in the 4th quarter .