- Associated Press - Monday, May 30, 2011

At some point, Ohio State had to determine the cost of doing business with Jim Tressel _ and without him.

Just a few days after the NCAA shot down Southern California’s appeal of harsh sanctions, the Buckeyes _ facing their own NCAA investigation _ parted ways with one of the most successful coaches in college football. Maybe that will keep Ohio State from getting the USC treatment.

“The recent situation has been a distraction for our great university and I make this decision for the greater good of our school,” Tressel said in his resignation letter.

Only the timing of Tressel’s resignation Monday was shocking.

“I think everybody’s been bracing for it for a while,” said former Texas Tech coach Mike Leach, who hosts a sports talk show on SiriusXM satellite radio.

Tressel acknowledged in March he withheld information from the NCAA and his bosses about Ohio State players trading their trophies, rings, jerseys and other memorabilia for tattoos. No matter how effusively athletic director Gene Smith and President Gordon Gee supported their coach, there was no doubt his job could be in jeopardy.

While it may very well be a coincidence that the end of Tressel’s mostly glorious 10-year run in Columbus (9-1 against Michigan and a national title) came four days after the NCAA showed USC no mercy, it’s easy to draw a correlation between the two scandals.

In fact, Tressel’s Memorial Day surprise provides a neat bookend to a calamitous calendar year in college football. Agent scandals, a pay-for-play scheme and improper benefits have dominated headlines.

Even as Auburn and its Heisman Trophy winning quarterback, Cam Newton, accepted the crystal ball after a 22-19 victory against Oregon in the BCS title game, fans couldn’t help but wonder: Will they get to keep those trophies?

Add in the Fiesta Bowl’s transgressions _ inappropriate use of funds and illegal campaign contributions _ and college football’s image has taken a massive beating the past 12 months.

It was June 10 of last year that the NCAA unleashed its fury on Southern California for violations committed by former Heisman Trophy winner Reggie Bush during Pete Carroll’s dominant decade with the Trojans.

The NCAA basically said that a then-USC assistant, Todd McNair, knew Bush was breaking rules and did nothing _ sounds familiar _ and that USC’s athletic department leadership had created a lax atmosphere when it came to compliance.

The most damaging of the sanctions USC received were a two-year postseason ban and the loss of 30 football scholarships over a three-year period. USC appealed to have those shackles loosened a bit, and the NCAA didn’t budge.

Bids to marquee bowl games, the kinds that programs such as USC and Ohio State get invited to, are potentially worth millions to a university and a conference.

So subtract those payouts, plus whatever USC loses in dollars and prestige when the effects of those scholarship losses kick in and the Trojans have a 5-7 season, and the sanctions represent a potentially enormous financial drain on not just USC football, but on its entire athletic department.

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