Two teams that are being left out of this discussion: Va Tech and Kansas. Both, tied for 5th in the Coaches poll and are 7 and 6 respectively in the Harris. With Va Tech winning their Championship game do they not deserve the same consideration as USCw and LSU or for that matter, OU?
What's funny about who I think should be there is you have VT with more victories over teams with winning records and USCw with the fewest victories over teams with winning records.
Based on what I'm thinking...
1) Ohio State
4) USCw
2)Georgia
3)Va Tech