Pre-Bowl Top 25

The boys at the BSC have created another fine mess, but isn't that what they want? Publicity, conjecture, more articles. In a sad way the NCAA & the BSC is like a pantyless Brittney Spears- they're both messed up and know that creative controversy is their best trick. Actually, college football has plenty going for it, the knuckleheads at the top just enjoy messing with a good thing and stuffing the cash in their ears so they don't have to listen to reasonable fans. But enough chit-chat, here is what you wanted (as noted by your comments). NOTE: I am ranking based more on what they have done.

1. Ohio State - probably the best team in the country.
2. Michigan - probably the second best team in the country. HOWEVER, I FAVOR A FLORIDA-OHIO ST. CHAMPIONSHIP GAME, NOT MICHIGAN. THEY HAD THEIR CHANCE. I do think Michigan is probably better than Florida, however, I think Florida's resume is better.
3. Florida - Like I said, they should get a shot at Ohio St. I also hope the Buckeyes beat the Gators.
4. USC - probably the 4th best team. They have more big wins that LSU, but also have more disappointing losses. So it's a toss up.
5. LSU - see above.
6. Boise St - The "other 12-0 team" can't be that bad, could they?
7. Louisville - Rebounded nicely from a loss to a quality Rutgers team.
8. Oklahoma - Oooh, Aaaah, Woooow! Props to Stoops for not only salvaging a season, but succeeding (in a crappy Big 12 Conference).
9. Wisconsin - I think this team benefited from a weak schedule and not having to play the Buckeyes, but they still went 11-1.
10. Auburn - Had some great wins and some disappointing losses.
11. Notre Dame - Probably still a tad overrated.
12. Wake Forest - What can I say... I'm a sucker for a good story... and a good team. Grobe probably edges Stoops for Coach of the Year.
13. Rutgers - Still learning to handle success, but a great year.
14. Arkansas - When you take a look at their schedule, they had some big wins, some tough losses and a lot of filler in the middle.
15. Virginia Tech - Rebounded from a mid-season swoon.
16. BYU - The mormons are back.
17. Boston College - This team is still looking for it's identity- winning quite a few games against solid opponents and then dropping games to lesser opponents.
18. West Virginia - With apologies the the 'Neers, who did you beat besides Rutgers?
19. Tennessee - I hate Orange.
20. Texas - The smoke (and mirrors) finally cleared once McCoy went down.
21. Hawaii - Sure they are mostly offense, but you try to outscore them.
22. Oregon State - Another enigmatic team.
23. Texas A&M - Got help from a cream puff schedule.
24. Houston - To think that the Cougars and the Scarlet Knights are rated higher that Florida State, Miami, Alabama and Georgia has got to be some sort of answer to prophecy in Revelation.
25. Georgia - How do you lose to Vandy and Kentucky and then beat Auburn and Tech? I was trying to figure it out, but then I realized a better plan was to forget the 2 losses and just savor beating 2 rivals.

Also considered:
Georgia Tech - TECH SUCKS!
Nebraska
TCU
Navy
Penn State