The Utah Utes began the season with a 1–3 record, but won seven straight games when quarterback Brian Johnson returned from an injury.
Navy added a field goal with 28 seconds left in the half to give the Midshipmen a 10–7 lead at halftime.
[3] The team earned a 4–4 record through the first eight games of the season, including an overtime loss against the Ball State Cardinals and a double-overtime win against the Pittsburgh Panthers.
After Utes quarterback Brian Johnson suffered a separated shoulder in the team's season opening loss to the Oregon State Beavers, Utah began the 2007 season with a 1–3 record through the first four games, their sole victory coming against the eleventh-ranked UCLA Bruins.
At the conclusion of the national anthem during the pre-game show, four United States Navy F/A-18 Hornet aircraft performed a flyover past the stadium.
[12] The 2007 Poinsettia Bowl kicked off on 9:12 pm EST on December 20, 2007, at Qualcomm Stadium in San Diego, California.
Taking possession with less than a minute remaining in the first quarter, Navy running back Reggie Campbell ran for 44 yards at the Utes' 36-yard line.
A false start penalty on the Midshipmen and a Utah defensive stand prevented Navy from earning another first down.
On fourth down, Midshipmen kicker Joey Bullen attempted a 50-yard field goal, but missed the goalposts to the left, keeping the game scoreless.
A 14-yard pass to wide receiver Braden Godfrey put the Utes in Navy's red zone for the first time, and Utah scored the first touchdown of the game on a five-yard run from Mack three plays later.
On the eighth play of the drive, Midshipmen quarterback Kaipo-Noa Kaheaku-Enhada crossed the goal line from one yard out to tie the score at 7–7 with 5:14 remaining in the first half.
All-American kicker Louie Sakoda's punt traveled 29 yards, setting up the Navy offense at their own 47-yard line with 2:39 remaining before halftime.
Kicker Joey Bullen made his second field goal attempt of the game, a 39-yard kick through the uprights to give the Midshipmen a 10–7 lead.
After a six-yard pass on the first play, Utah failed to gain the additional four yards needed for a first down and were forced to punt the ball away.
On the next play, fullback Eric Kettani broke through the Utah defensive line and ran 43 yards for a touchdown, giving Navy a 17–7 lead with 11:52 remaining in the third quarter.
The ensuing punt from Sakoda was downed at the Midshipmen 8-yard line, and Navy's offense was forced into a three plays-and-out possession.
Midshipmen Campbell ran the opening kickoff return to the Navy 32-yard line, but the team struggled on the next two plays, fumbling and recovering the ball each time.
[14] The Midshipmen faced a long third down play to begin the fourth quarter and was forced to punt when quarterback Kaipo-Noa Kaheaku-Enhada was sacked.
On the next play, fullback Eric Kettani broke free for a 35-yard sprint that put Navy inside the Utah red zone.
On the third play inside the ten, Utah wide receiver Jereme Brooks caught a pass from Brian Johnson.
Facing a fourth-and-two inside its own nine-yard line, Kaheaku-Enhada attempted to rush the ball for the first down, but was stopped by the Utah defense.
The Midshipmen mounted a quick four-play, 69-yard touchdown drive that left 57 seconds on the clock and closed the lead to 35–32.
On the final play of the drive, Kaheaku-Enhada hurled the ball downfield in hopes of earning a first down, which would stop the clock and move the team to within field goal range.
[15] Utah Utes quarterback Brian Johnson, who ran for one touchdown and threw for another, was named the game's Most Valuable Player.
Johnson's second half performance helped the Utes overcome a ten-point deficit; during the third quarter, he completed all nine of his passes for 120 yards.
Prior to the game, Poinsettia Bowl officials announced that the at-large half of the matchup would be replaced by the Pacific-10 Conference's seventh-place team in 2008.