Some rationale:
First place - Oregon's offense.
Second place - Boise's right to be a top-2 team.
Third place - Cam Newton.
Fourth place - Dantonio and his cardiac calls.
Fifth place - TCU.
The Rankings:
1. Oregon
2. Boise State
3. Auburn
4. Michigan State
5. TCU
6. Alabama
7. Utah
8. Missouri
9. Wisconsin
10. Stanford
11. LSU
12. Oklahoma
13. Ohio State
14. Florida State
15. Arizona
16. Nebraska
17. Iowa
18. South Carolina
19. USC
20. Arkansas
21. Virginia Tech
22. Oklahoma State
23. Miami
24. Mississippi State
25. Navy
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