Depends on how badly Florida trashes ARkansas or USc dismantles ND. If USC destroys ND it would be USC.

And what the hell does the spread have to do with anything? You rate Michigan highly for one major reason, they destroyed Notre Dame in South Bend. Michigan has played one really tough team, Ohio State. The Big 10 is BAD. I had them ranked as the toughest conference at the beginnng but I have seen too much on TV. As much as I hate to admit it because I am not a big fan of the pac-10 but...
1. SEC
2. Pac-10

I have watched many of these games and this is apparent to me. The other major conferences are about the same level.
I will also add that if ND crushes USC, I would like to see them against OSU. I just dont think thats gonna happen. If it does, and Florida does not look good against Ark. in the SEC title game. OSU-ND. Problem is as we look thru a season as a whole, in hindsight it is clear ND schedule was not nearly as tough as I thought it was going to be. And they got away with some really lucky wins against bad teams, Mich St. and UCLA.

LSU is the best team I personally have seen. They have not played the best football though.