When Pitt (1-0) lines up against Nebraska (1-1) at noon today at Heinz Field, the Panthers will be facing a team in transition.

The Cornhuskers are trying to make the difficult switch rom one offensive philosophy to another. They no longer line up in power formations and try to run over opponents with various forms of an option.

		Scouting Report Matchup: Pitt (1-0) vs. Nebraska (1-1), today, noon, Heinz Field. Nebraska is favored by 4. Pitt: Is 2-5 in the second game of the season under coach Walt Harris, including 0-4 against teams from BCS conferences. ... The Panthers are 15-4-4 against Nebraska (.750), and that marks the best winning percentage against the Cornhuskers by a non-conference opponent (minimum of 10 games). The last meeting, however, was in 1958. ... Has shut out Nebraska in nine of 22 meetings. ... Twice(in 1929 and 1933), Pitt handed the Cornhuskers their only loss. Nebraska: Coach Bill Callahan is in his first season. He was the coach of the NFL's Oakland Raiders last season. ... Callahan has scrapped the Cornhuskers' traditional option-style offense and is installing a version of the West Coast offense. ... The Huskers lost to Southern Mississippi, 21-17, last week. Nebraska turned the ball over five times in that game. ... One bright spot was junior RB Cory Ross, who rushed for 169 yards. ... Nebraska is averaging more than 500 yards of total offense and 300 yards on the ground, but the Cornhuskers have thrown 7 interceptions. ... Athletic director is Steve Pederson, previously the AD at Pitt. Hidden stat: Big East teams are 1-3 against Nebraska, 16-18-1 against teams from the Big 12 since 1991.

Instead, first-year coach Bill Callahan has installed his version of the West Coast offense, and the Cornhuskers try to pass the ball as much or more than they run it.

That transition hasn't been painless -- the Cornhuskers turned the ball over five times in a 21-17 loss to Southern Mississippi, but, in some ways, it has gone better than expected.

Nebraska has averaged more than 500 yards of total offense per game. And even though the option is out and the West Coast offense in, Callahan is still playing to the strengths of the personnel he inherited.

Through two games. Nebraska has averaged 316 yards rushing, and junior tailback Cory Ross has averaged 7 yards per carry.

Those are great numbers for any offense, but they have been trumped by the fact that the Huskers have turned the ball over 11 times in two games. And turnovers were the main reason they lost to Southern Mississippi after dominating in nearly every other category.

Not surprisingly, the biggest culprit is quarterback Joe Dailey who has had to make the biggest transition.

Dailey was recruited for an option offense by previous coach Frank Solich, but his talents probably aren't suited to a West Coast offense. He has thrown seven interceptions in two games as compared to six touchdown passes and last week had a costly fumble in the Cornhuskers' loss.

Callahan said he has been pleased with the way his team has moved the ball, but the acknowledged that turnovers must stop if the Cornhuskers are going to have a successful season.

"We obviously have a lot of work to do," he said at his weekly news conference. "The mistakes and the turnovers have been a like a thorn in my side. That's why we've had such an emphasis on ball security and protecting the football."

Pitt coach Walt Harris said he knows that Callahan has stressed protecting the football this week, but he hopes Nebraska continues to struggle in that area. He said that if the Panthers can force some turnovers, they can upset the Cornhuskers.

"We hope to be very opportunistic and very physical. We want to put pressure on the passer. We want to not only get turnovers through interceptions, but also fumbles, if that's possible, but I know they are out coaching against that.

"We want to knock the ball carriers hard and get separation from the football to create fumbles. That comes back to being physical. Winning the turnover battle usually will take you a long way to winning the game."

Despite the turnover problems, the Cornhuskers' attack will provide Pitt with a much-needed test. Nebraska's offensive line is strong and physical and the athletes at the skill positions are as good as the Panthers will see.

Harris said he believes the Cornhuskers' offense is not that far away from being at the top of its game.

"You look at the players they have, and they have great players," Harris said. "It doesn't matter what the scheme you use, it comes back to the kinds of athletes and players you have running it. They won 10 games last year.

"The quarterback has been effective, but he has had a couple of turnovers. And they always have running backs, so there is no doubt this is going to be a test."

A victory or Pitt would go a long way towards setting the Panthers upfor perhaps a highly successful season. After this game, the Panthers play host to Furman, then play Connecticut and Temple on the road before playing host to Boston College Oct. 16.

It also would help to ease the sting of the Panthers' recent failures against high-profile opponents at Heinz Field. The Panthers have had several chances to make big impressions in front of sellout crowds and on national television and have fallen short.

"We can't worry about all that, what I call, outside stuff," Harris said when asked about the magnitude of the game.

"Nebraska is a national name, but it only counts as one win. That's what our focus is because win or lose, we get back to work on our next game after this one is over."