Texas and Florida should go, in my opinion. Texas should be a no-doubter, but I think Florida ought to be a pretty sure thing too. The Ole Miss loss looks bad, but wouldn't be much, if any worse than USC's loss to Oregon State. Florida also will have better wins than either USC or Penn State. There's a very good chance that Penn State would get the nod, though. The Big Ten isn't especially good this year, but it's still no easy task to make it through unbeaten. Florida might be a little more deserving because of their superior wins, but I wouldn't pitch a fit about either making it (I definitely wouldn't complain about Florida getting passed over though :D ). How would we compare wins Big 12 wins over Mizzou, OU, Tech, OSU to SEC wins over Bama, LSU, and Georgia. Honestly I think Florida's schedule is weaker than Texas, but I might be biased. All seven team will have been in the top 10 at some point in the season. I think there is a strong case that those two conference champions should play against each other for the national title, but possible neither conference will even have a representative in the title game should Penn State go undefeated and USC have only 1 loss.