The third-ranked University of Minnesota wrestling team returns to downtown Minneapolis' Target Center on Friday, Jan. 3, at 7 p.m. for the Ice Dual against top-ranked Oklahoma State. Doors open at 5:30 with the pre-meet show scheduled to begin at 6:30.    Minnesota's second dual meet at Target Center in as many years, the Ice Dual is a follow-up to last season's Border Brawl and this season's Showdown versus Iowa. The Ice Dual features the two-time defending national champion Golden Gophers taking on Oklahoma State, a perennial contender for the NCAA crown. Like the Border Brawl and Showdown, the Ice Dual will include an in-arena master of ceremonies, highlight videos, instant replays, taped and live interviews with wrestlers, coaches and fans, pyrotechnics, and more.    Tickets for the Ice Dual are available through Ticketmaster at the Target Center Box Office, all Ticketmaster locations, at 651-989-5151 or online at www.ticketmaster.com. Ticket prices are $40 for floor seats (mat-side), $20 for lower level, and $15 for upper level. Groups of 10 or more can receive a $5 discount per ticket by calling 612-673-1311.    The Ice Dual will also hold the Ugliest Cowboy Hat Contest. Wear your ugliest cowboy hat and you can win the grand prize of the ultimate wrestling fan prize-pack, including tickets to upcoming Gopher home matches and tickets to WWE presents "Ruthless Aggression" at Target Center on Friday, Jan. 31.    Ten finalists will be judged at halftime on creativity, general look of hat and audience approval, plus Goldy Gopher will be there to help judge. Just show up in your ugliest cowboy hat and have a chance to win.    Last season at the inaugural Border Brawl, top-ranked Minnesota defeated Iowa, 22-15, in front of 15,646 fans. The meet set an NCAA attendance record for a collegiate wrestling dual meet. The previous record of 15,291 was set on Feb. 22, 1992, in Iowa City in a meet between Iowa and Iowa State.    This season at the Showdown, 12,180 fans saw top-ranked Minnesota fall to No. 3 Iowa, 24-11, in the season-opening nonconferene dual meet.