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- The first WWE SmackDown of 2018 opens with a look at how Kevin Owens defeated WWE Champion AJ Styles in last week's non-title main event.
- We're live from Orlando, FL as Tom Phillips welcomes us. He's joined by Corey Graves and Byron Saxton. They hype tonight's show.
- We go right to the ring and out comes WWE Champion AJ Styles to a big pop.
Styles wishes us a Happy New Year and welcomes us to the House That AJ Styles Built. Fans chant AJ's name now. Styles talks about Superstars having New Year's Resolutions for the men's Royal Rumble match and how he has some New Year's Resolutions of his own - to main event WrestleMania 34 as champion and leave with the title around his waist. The other resolution is to defeat Sami Zayn tonight. Styles talks about SmackDown General Manager Daniel Bryan allowing Sami at ringside for last week's main event and says Bryan has offered to come explain his decision tonight. The music hits and out comes Bryan to a pop.
Bryan is interrupted by the music before he can get going and out comes SmackDown Commissioner Shane McMahon. Shane gives a shout-out to Orlando and wishes us a Happy New Year. Fans chant for Shane now. Shane says he had the best intentions when he came out last week. Fans also chant for Bryan now. Shane apologizes to AJ for what happened last week. Shane says he does have a legitimate beef with Sami and Kevin Owens but he believes Bryan has something more. Shane asks why on Earth would Bryan let Shane come to ringside last week. But before Bryan answers that, Shane has a bigger question that people are asking - is Bryan turning the Yes! Movement into the Yep! Movement? Fans chant "no!" now. Bryan goes to speak but Shane interrupts him and fans boo. Shane says in the spirit of fairness and competition, he will be at ringside for tonight's main event. Bryan says we might as well have Owens at ringside tonight too. Some fans boo. Bryan says if Shane and Owens are going to be out for the main event, he might as well be at ringside too. Shane says it looks like they're starting 2018 off with a bang. Bryan gets a "yes!" chant going as his music hits. Bryan shakes hands with AJ and then Shane before leaving.
- The announcers show us the brackets for the WWE United States Title tournament, which will wrap at the Royal Rumble. They confirm Xavier Woods vs. Aiden English for later tonight. Also, SmackDown Tag Team Champions The Usos will defend against Chad Gable and Shelton Benjamin. We go to commercial.
SmackDown Tag Team Title Match: Shelton Benjamin and Chad Gable vs. The Usos
Back from the break and out first comes Shelton Benjamin and Chad Gable. SmackDown Tag Team Champions The Usos are out next. They take the mic and cut a quick promo on their opponents, welcoming them to The Uso Penitentiary. We get formal ring introductions from Greg Hamilton.
Shelton starts off with Jimmy Uso and they go at it. Gable tags in but gets knocked off the apron. Jimmy goes to the top but Shelton runs up and brings him to the mat with a slam. Gable follows up with a shot from the top and a close 2 count as Jey Uso makes the save. We go back to commercial.
Back from the break and Jimmy breaks free to get a hot tag. Shelton also tags in and they go at it. Shelton gets sent out to the floor. Jey returns to the ring and unloads on Gable, sending him to the floor. Jey leaps out and nails Gable on the floor. The Usos run the ropes together but Shelton grabs Jey's leg. Shelton launches Jey into the apron. Jimmy sends Gable to the floor. Shelton comes back in with a big knee on Jimmy. Gable and Shelton double team Jimmy with a powerbomb from the top. They get the pin for the fairly quick win and the titles.
Winners and New SmackDown Tag Team Champions: Shelton Benjamin and Chad Gable
- After the match, The Usos argue with the referee while the new champions leave with the titles and celebrate. Another referee runs down and says something to them. The second referee enters the ring and talks with the original referee. Apparently Jey was still the legal man. We get a replay on the big screen. The replay shows that Jimmy was not the legal man. Greg Hamilton talks with the referee and announces that he has recognized his mistake. The match is being re-started. Gable and Benjamin argue with the second referee as we return to commercial.