1. (Last Week: 1) Florida (12-1) - Best team in the country since that Ole Miss game for sure. 2 interceptions on the year for Tebow. Two.
2. (3) Oklahoma (12-1) - Can anyone stop their offense? 60 points AGAIN...I'm so excited for this national championship.
3. (4) Texas (11-1) - You can whine about them beating Oklahoma, but overall Oklahoma was the better team this year. Plain and simple. Don't lose to Texas Tech on the last play and this isn't an argument.
4. (2) Alabama (12-1) - Played pretty well against Florida but you need your A+ game against the Gators. Sugar Bowl should be a nice consolation prize though.
5. (5) USC (11-1) - I don't wanna hear anyone tell me they should be in the national championship, but once again it's a damn good Trojans team that's headed for a Rose Bowl berth.
6. (6) Texas Tech (11-1) - It's a shame that Ohio State's headed to a BCS bowl, and they're not. That 2 teams per conference rule should be abolished.
7. (7) Penn State (11-1) - *crosses fingers for a competitive Rose Bowl unlike last year's debacle*
8. (8) Utah (12-0) - Undefeated Hawaii was a BCS pushover last year...but I don't see Utah laying down against Alabama. This is a very good team.
9. (9) Boise State (12-0) - Another team that I would rather see in a BCS bowl than Ohio State...bottom line, Utah's computer rankings take them over.
10. (10) Ohio State (10-2) - Terrelle Pryor will be starting from Day 1 next season, right?
11. (11) TCU (10-2) - Hey, they held Oklahoma to 35 points! By the way, this is the #11 team in the country...and 3rd best in its state. Yikes.
12. (13) Oklahoma State (9-3) - Probably would have won the Big East or ACC, but finish 4th place in their division of their conference.
13. (14) Cincinnati (11-2) - Second straight year with 10 wins, and third year in their history with 10 wins. Brian Kelly...he's not a bad coach, is he?
14. (15) Oregon (9-3) - Take on Oklahoma State in the Holiday Bowl which should be one of the better non-BCS games...wonder if any defense will show up.
15. (16) Georgia Tech (9-3) - Funny how the best team in the ACC didn't make the conference title game...oh well.
16. (17) Georgia (9-3) - This year has to be a big time disappointment for the preseason #1.
17. (19) Mississippi (8-4) - Best 4 loss team in the nation by far, if that means anything...should give Tech a good battle in the Cotton Bowl, despite the record disparity.
18. (20) Brigham Young (10-2) - Good year for the Mountain West if this is your third place team.
19. (21) Michigan State (9-3) - One of the biggest beneficiaries of Ohio State in the BCS, they'll move up to the Capital Bowl.
20. (NR) Virginia Tech (9-4) - Hey look, they won the ACC again!...I'm going to guess VT vs Cincy won't quite be the highest rated BCS game ever.
21. (22) Iowa (8-4) - 4 losses by a combined total of 12 points...ouch.
22. (23) Northwestern (9-3) - 10 wins for the Wildcats! Let's get it done!
23. (12) Ball State (12-1) - Well, that was a letdown.
24. (24) Oregon State (8-4) - Try not to give up 693 yards of offense again.
25. (NR) Pittsburgh (9-3) - 24 vs 25 battle in the Sun Bowl! LET'S DO IT
Dropped Out: Missouri (18), Boston College (25)