The following is definitely up for debate - I think UGA should be higher, maybe Auburn as well - but only in the philosophical sense, since I'm leaving for the rest of the morning and final ballots are due at 10 AM.

As addressed below, I think conference power rankings ended up being the SEC then Big East, a little gap to the PAC-10, then everyone else just sort of jumbled in there, including the WAC and Mountain West.

1)Florida
2)Boise State I went back and forth on this, but I can't, after watching last night, put Florida behind Boise State.  The WAC was formidable, and the wins over Utah, Oregon State, Hawaii, San Jose State and Oklahoma are nice, but Florida was considerably more dominant over what I'd at least assume is a better team in the same venue to close the season.  There's no reason Boise State shouldn't be number two, and I wouldn't be too upset if anyone put them one, but I can't not have the Gators number one.

3) Louisville- Despite the fact they had favorable bowl match-ups, the Big East's 5-0 mark in bowl season improves their great overall record against the rest of the BCS.  Louisville won that conference, barely lost to a good Rutgers team, ran over West Virginia and beat Miami and Kansas State non-conference.  They struggled with Wake Forest, but a win is a win.  12-1 is 12-1, and the Big East is at least the second best conference.

4) Southern Cal- Can't conceivably put them behind Ohio State, despite the UCLA loss, after their respective games against Michigan.  Wins over Nebraska, Arkansas and California and my my my, that second half over the Wolverines.  Also, if you look at it, is the PAC-10 your number three conference?  I'd say so, unless you feel like making a case to endorse the ACC, Big 12 or Big Ten.

Didn't think so.

5) Ohio State- The media handled Ohio State and Troy Smith with soft, protective gloves all season, enamored with the Smith story and not pointing out the relative weakness of the Big Ten and the overrated nature of the Texas win, especially when it was a freshman quarterback's second game.  The Penn State win looks better, the Michigan win still holds some sort of weight, but yikes - what was that?

6) LSU- Oh, they're fast and they looked great against Notre Dame, but a lot of teams could have done that against the Irish in the dome.  Their best wins are good, but not great - an Arkansas team that lost its last three games, a four loss Rocky Top team with its back-up quarterback, Notre Dame - and their losses are the sort of head-scratching tallies that make you wonder how exactly they didn't win at least one of them.

7) Michigan- Just embarrassed by Dwayne Jarrett and John David Booty, but you don't want to discount an entire season of dominance because of a little slip-up at the end of the season (and by little slip-up, I mean they sux0red).  Let's just say when your best win of the season is a debate between Notre Dame and a team Notre Dame beat 41-3, that's probably not so great.

8) Wisconsin- Apologies to the Badgers for making fun of them all year, but it was deserved, and now, rewards.  Penn State's win over Tennessee helps a lot of people's resume, and taking care of an Arkansas team when PJ Hill didn't ever get rolling says a lot about how much John Stocco will be missed.  Playoffs would be fun because we'd get to see if this is a 2002 Ohio State sorta team, or if Arkansas just sucks.

9) Auburn- All sorts of bonus points for being the only team to beat Florida, plus taking care of LSU and scratching one out against Nebraska.  The Arkansas beatdown is still odd, but the loss to Georgia looks more and more forgivable as the Bulldogs rolled on through the end of their season.  Thought about moving them higher, but weren't overly dominant in the Cotton.

10) West Virginia- Let's say the Mountaineers have White and Slaton healthy for an entire season next year, plus get their entire secondary back and get to play Louisville in Morgantown with no Petrino or Bush to worry about.  Pat White carried the load on his own against a quality Georgia Tech defense, and that gutsy win over Rutgers helps to round out the top ten.

11) Rutgers- One of the few times a team goes a bowl game well below them and instead of crying about it just blows the other team away like they should.  The only team to knock off Louisville, demolished Navy, and hung with West Virginia on the road and at night.  Not the most impressive scalp in the finale, but you can only beat who they put you against.

12) BYU- Glad the Irish had no part of John Beck this season, or it could have gotten ugly.  Blitzkrieged the Ducks to close out a tremendous 11-2 season that included a blowout victory over TCU.  Would have liked to see how they matched up against a better BCS foe, but again, the bowl system fails us.

13) Texas- We're reaching the "You can put these teams in any order and no one can argue with you" part of the poll, but the Longhorns salvaged a ten win season - just like somebody called and was mocked for oh-so-many months ago - although barely surviving a 6-7 Iowa team in the finale isn't exactly inspiring, but it's better than the alternative.

14) Oklahoma- Nearly pulled the upset (Upset?  Upset.) over Boise State, and took care of everyone else on their schedule outside of the Longhorns (I still count the Oregon game in the win column).  Considering the losses suffered in the offensive backfield, a great coaching job by Stoops this season.

15) California- Still got wooped in their two big games - Rocky Top and Southern Cal - but made a nice statement in the Holiday when I expected them to fold due to their Rose hangover.  I'm still not overly enamored with Tedford, but a solid season.

16) Oregon State- Were a late rally from tumbling, but hey, that's what bowl season is for.  Won their rivalry game, pulled out the USC game, took out Hawaii and stole their bowl game from Missouri: nice season from the Beavers and the exquisitely-haired Mike Riley.

17) Notre Dame- Does this seem right?  Got destroyed by their three best opponents - although I still contend the USC game would have been close if not for Rhema's hands and missing Carlson - but cobbled together wins over Penn State, Navy, UCLA, Air Force and Georgia Tech.  No return to glory, by any means, but didn't tumble back into oblivion either.

18) Hawaii- I'm going to have a season pass to Colt Brennan and Hawaii next season on the DVR.  Played Boise State and Oregon State extremely close; love to seem them take on a SEC or Big 12 opponent next year (step up, Texas; your schedule is the lame).

19) Arkansas- I helped overhype them, but they were good before dropping their final three games - although it needs to be noted they were against one-loss Florida, one-loss Wisconsin and two-loss LSU - but couple that with the loss to Southern Cal and the season hinges on the Auburn win.  Good season, but with an upset here or there, could have been a great one.

20) Tennessee- So close, yet so far away.  Ranked ahead of Penn State despite losing to them only because the UGA and Cal beatdowns are a lot better than anything the Nittany Lions have.  Embarrassed the SEC before Florida's romping with their ugly run defense, but get the bye of having played some of the heart of their season without Erik Ainge.

21) Penn State- Lost to everyone they should have, beat everyone they should and then took care of Rocky Top.  Probably the favorite news of Penn State fans is that Anthony Morelli went into detox and played like a real-life quarterback - and on New Years Day, no less!  I'm not looking forward to the trip to Happy Valley in September (Well, I am, but you know what I mean).

22) TCU- A stellar defense that brings a lot of people back, TCU has built themselves up a nice little program.  Would have liked to see them take on somebody a little tougher than Northern Illinois in their bowl, but they took care of business in dominating fashion.  Holding Texas Tech to three points might be the defensive accomplishment of the season.

23) Georgia- I think if I reconsider this, the Bulldogs would go higher.  Wins over Auburn, South Carolina, Georgia Tech and Virginia Tech, plus the loss to Kentucky looks a lot better now.  If I can convince myself, they're jumping a few teams.

24) Virginia Tech
25) Wake Forest- It wouldn't be the 2006 BlogPoll if we didn't round this thing out with some ACC teams.  Insert Boston College, Maryland, Clemson, Florida State or Miami here for the full effect.