We’re back for Year Two, baby. Unlike the other polls, this one controls for differences in schedule and ranks on actual strength. Teams aren't ranked based on their win-loss records, but on whether they could beat the team ranked below them.

1. USC

Is the Trojans’ D the best ever? An entire two-deep could start on Sundays soon.

2. LSU

Cakewalk road slate, too: the Mississippis, Kentucky and Alabama.

3. Oklahoma

The O line needs to get healthy, but the Sooners’ secondary is the nation’s best.

4. Texas

Defense is down, but QB McCoy, RB Charles and star WR Sweed are back.

5. Michigan

The Big Four (QB Henne, RB Hart, WR Manningham, OT Long) are back, but the back seven are a big Q.

6. Ohio State

Only LB Laurinaitis returns, and recruiting classes have been sick.

7. West Virginia

Best odds for the title, save USC, but teams ranked 2-6 would crush them by 20.

8. Louisville

Ditto. QB Brohm, LB Williams from Miami should roll through the weak Big East.

9. UCLA

Crazy pick No. 1. 20 starters returning, and the D should be great. Biggest Q is Coach Dorrell.

10. Virginia Tech

Old-school football (LBs Hall and Abidi are ACC's best) in an emotional year.

11. Florida State

Back from the dead? D line could be the nation's best; new staff could revamp the O.

12. South Carolina

Crazy pick No. 2. Might only win eight in the SEC, but Spurrier will win big games with his D.

13. Florida

Lost four to the NFL — in the first round! Only two D starters are back, but recruits are near USC-level.

14. Oregon

Michigan, Fresno State and Cal all in September. RB Stewart could top the USC stable.

15. Alabama

Their QB would be named John Parker Wilson. O nothing special, so season rests on the D.

16. Miami

Seventh floor crew might not hit seven wins, with @ Oklahoma, Texas A&M, @ FSU and VT.

17. California

Tedford’s teams win by stuffing the run. Only five back (two of front seven) on D.

18. TCU

Laughing? You won't be on Oct. 14. The O is just okay, but the D would be among the Pac-10's best.

19. Penn State

Eight return on the O, and back seven is great. Q's are QB Morelli and a young D line.

20. Georgia

Just four back on D, one in front seven. O is good enough to carry for a while.

21. Texas A&M

RB Lane (274 lbs) and four O linemen return after 207 rush yards per game last year.

22. Hawaii

No. 10 in my results (vs. power) poll, because 12-0 and BCS as likely as not in WAC.

23. Tennessee

Fulmer’s killing the program. No creativity on O? Another four-loss season? Double check.

24. Rutgers

1-2 punch of QB Teel, RB Rice back, but the stars won’t align like last year.

25. Wisconsin

I’m not buying the hype. Iowa (duck Michigan and OSU) will post a better record.