Just because USC beat them in Week 1? You're arguing that Arkansas going undefeated in the SEC doesn't deserve to be ranked above a USC team that lost to an unranked Oregon St. ? Every game matters. If two major conference teams both have one loss and Team A beat Team B, then why shouldn't Team A be ranked ahead? strength of schedule, conference record, when the game was, etc., etc., etc. Doesn't matter. Team A beats Team B. Do you remember the 2000 National Championship game between Oklahoma and Florida State? Well Miami handed Florida State their only loss that year but because it was early in the year and Miami lost later in the year, Florida State was incorrectly ranked higher in the polls. Miami should have played Oklahoma that year. USC should be ranked ahead of Arkansas if they both have the same number of losses. I don't really understand how there could be a better factor for which team is ranked higher under the circumstances (both with one loss) than the head to head result. In your 2000 thought process, you missed one thing. Florida State did lose to 11-1 Miami, but Miami lost to 11-1 Washington. Washington under that logic should have played for the national title, not Miami. But then they lost to Oregon... we could go on and on with this. There really is no way to solve it without guessing which was the best team at the end of the year. Ok, sorry. Bad example. But in 2006, USC beat Arkansas. USC lost to Oregon State, a team which more than one loss, so Oregon State is out of the equation. If USC and Arkansas both finish with one loss, you have to rank USC ahead of Arkansas because they defeated them. There is no string of teams like in 2000. It's plain and simple.