No. 1 Florida (SEC champs) vs. No. 16 Troy (Sun Belt champs), Gainesville, Fla.

The Gators get the top seed after winning the SEC by beating top-ranked Alabama. While Troy played Ohio State and LSU tough, Tim Tebow & Co. have no problem dismantling the Trojans. Interesting debate for this game: Would it be more likely that a 16 seed beats a 1 seed in the football playoff or the NCAA basketball tournament?

Final: Florida 52, Troy 10

No. 2 Oklahoma (Big 12 champs) vs. No. 15 Buffalo (MAC champs), Norman, Okla.

Despite Texas' claim to Oklahoma's Big 12 title game spot, the Sooners won the Big 12 and get the higher seed. The difference, of course, that in my system, Texas still has a shot at the title. Buffalo lost to Missouri and Pittsburgh in non-conference play and needed overtime to beat Army. Even the Heisman Trophy jinx wouldn't be enough to stop Sam Bradford and the Oklahoma offense.

Final: Oklahoma 56, Buffalo 21

No. 3 Texas (at-large) vs. No. 14 East Carolina (Conference USA champs), Austin, Texas

Texas, with three wins against top-11 teams and a final-second loss to No. 7 Texas Tech, would be an incredibly difficult out. While the Pirates had impressive non-conference victories against Virginia Tech and West Virginia, they stumbled against Houston, Virginia and N.C. State and lost to Southern Miss in Conference USA play.

Final: Texas 48, East Carolina 13

No. 4 Alabama (at-large) vs. No. 13 Virginia Tech (ACC champs), Tuscaloosa, Ala.

The Hokies are the lowest seeded of the major conference champions because they have four losses and the ACC, aside from the Big East, was the weakest BCS conference this season. While Bud Foster's defense might give John Parker Wilson some trouble, the Hokies and their pedestrian offense would have problems getting first downs, let alone touchdowns, against the Alabama defense.

Final: Alabama 27, Virginia Tech 10

No. 5 Texas Tech (at-large) vs. No. 12 Cincinnati (Big East champs), Lubbock, Texas

Everyone has forgotten about the Red Raiders after they were ripped by Oklahoma, but the fact is they have three wins against top-25 teams and are the only team to beat Texas. Meanwhile, other than blowout losses to Oklahoma and Connecticut, the Bearcats took control of a weak Big East conference. They get the higher seed than Virginia Tech because they only have two losses compared to four for the Hokies. However, they wouldn't be able to slow down the high-powered offense of Texas Tech.

Final: Texas Tech 45, Cincinnati 31

No. 6 USC (Pac 10 champs) vs. No. 11 TCU (at-large), Los Angeles, Calif.

We have our first big playoff controversy. The Horned Frogs get in as the final at-large team over teams such as Ball State and BYU because of their schedule strength. The Horned Frogs destroyed BYU, and Ball State didn't beat anyone as good as the Cougars. They gave up just 35 points to Oklahoma, as good as any defense has done against the Sooners all season, and lost a close game on the road against Utah. Meanwhile, the Trojans might be the best team in the country because of their defense, and they certainly would not be happy with a six seed, which they earned because of a poor strength of schedule. They would have as good a chance as anyone to take home the title in this tournament.

Final: USC 21, TCU 6

No. 7 Utah (Mountain West champs) vs. No. 10 Ohio State (at-large), Salt Lake City, Utah

The Utes, undefeated and with wins over two top-15 teams (TCU and BYU) and one over Oregon State, are here over Penn State. This is a scary game for Buckeye fans: The Utes run the dreaded spread offense and would have home-field advantage. But I think the Utes have not seen a defense like the Buckeyes' all season, nor have they seen a running back like Chris Wells. I'm also a homer, so I'll go with the Buckeyes in a close game.

Final: Ohio State 28, Utah 24

No. 8 Penn State (Big 10 champs) vs. No. 9 Boise State (WAC champs), State College, Pa.

The Nittany Lions only have one loss, but their strength of schedule in a down Big 10 is worrisome. They do have a good road win against Ohio State, but I don't think anyone knows how good Ohio State is. Meanwhile, the Broncos have a very impressive win at Oregon, but this would be a bad matchup for Boise State, which would be unable to slow down the Nittany Lion attack on the road. Additionally, an underrated Penn State defense likely would stifle the Broncos' attack.

Final: Penn State 38 Boise State 14

Next week: It's time for the quarterfinals.