I think the Big Ten is easily better than the ACC and the Big East. The Big 12 and the Pac 10 have better top teams probably, but I don't think they are far and away better than the Big Ten. The SEC is really good, although I might overrate them because of the hype they recieve. I only really follow the Big Ten closely though, so my view on other conferences is worthless. On the other hand, it really seems like the gap between the FCS and the FBS is getting pretty darned close compared to about 10 years ago.