I disagree. I think if Arkansas runs the table in the SEC (or Florida wins the SEC title) they should go in over USC. Yes, Arkansas lost to USC, I know, but the SEC is a better conference that the Pac-10 and USC lost to an unranked team. I don't think the difference is near enough to make up for the fact that USC went to Arkansas and kicked the crap out of them. Same thing for ND/Michigan. Exactly. If this same argument was being made for ND/Michigan (assuming Michigan had hypothetically lost to an unranked team of course) people would be blowing their stacks in defense of the Wolverines. If USC wins out, they should go. If Florida wins out, I'd say they should go. If Arkansas win out and USC doesn't, they should go. If none of those happen then UM can play the rematch. I could get behind that, but what if Florida and USC win out? USC would go IMO. Both teams would've beaten Arkansas, but USC also would have beaten ND and Cal, which easily trumps Florida's next most impressive wins over Tennessee and LSU IMO. Just to play devil's advocate, let's say LSU beats Arkansas. Is Florida's win over LSU better than USC's over Notre Dame? I think you could pretty easily argue LSU is a better win(side note: USC and Florida were both at home for those games, so no difference there). Then you have Tennessee v. Cal. Both have 3 losses, and Tennessee ripped Cal to shreds; plus Florida won at Tennessee while USC beat Cal at home. Other factors in Florida's favor include having a "better" loss and playing in a stronger conference. That's an interesting argument and I think it would come down to how good USC looked against ND vs. how good LSU looked against Arkansas.