To add to this, ESPN projected a 24 team playoff (based on its projected results the next 2 weeks). 24 is too much for me. When you start seeing teams that you haven't even thought about for weeks as a playoff team, that's when I get on board with the 'regular season should matter' crowd. I do believe there should be enough teams where the margin for error in the regular season is not 0, but when you are talking about teams with 4 losses, then it matters way too little. First round 17. Texas A&M (9-3) at 16. UTSA (13-0) 24. Northern Illinois (9-4) at 9. Pitt (11-2) 21. Utah (9-4) at 12. Oklahoma (11-2) 20. NC State (9-3) at 13. Baylor (10-2) 22. Appalachian State (11-2) at 11. Ole Miss (10-2) 19. Wisconsin (9-4) at 14. BYU (10-2) 23. Utah State (10-3) at 10. Michigan State (10-2) 18. Wake Forest (10-3) at 15. Iowa (10-2) Second round UTSA/Texas A&M at 1. Georgia (13-0) Pitt/NIU at 8. Michigan (10-2) Oklahoma/Utah at 5. Alabama (11-2) Baylor/NC State at 4. Notre Dame (11-1) Ole Miss/App State at 6. Oregon (11-2) BYU/Wisconsin at 3. Cincinnati (13-0) Michigan State/Utah State at 7. Oklahoma State (11-2) Iowa/Wake Forest at 2. Ohio State (12-1) Since the Bowl games have pretty much become meaningless, I wonder how long before they are talking 24/32 team playoff. At some point Bowls will start losing too much money to exist.