1.Florida
2.Texas
3.Alabama
4.LSU
5.TCU
6.Iowa
7.USC
8.Oklahoma
9.VT
10.Ohio State
I eliminated Boise State because of their schedule. If they played a SEC, Pac 10 or a big school schedule they they wouldn't even be considered top 20 let alone top 10. Boise next opponents; Cal-Davis, Tulsa, Hawaii, San Jose State, Idaho and Utah State. Cincinnati hasn't played anyone to rate a top 10.