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First off, I believe you left out a few teams on your list. From the SEC, Georgia and Auburn are having good years and are currently ranked in the top 25. Also, Arkansas, Miss St. and Vandy all have winning records. In addition, you left Oklahaoma and Texas off the Big 12 list.

Also, there is no way the Big Ten is number 1! I would put them at about fourth, they're nowhere near the level of the SEC this year. If you matched up the conferences against each other top to bottom, it would be no contest. I already did this against the Pac-10 in another thread, so here goes:

1) LSU / Ohio State --> SEC
2) Georgia / Michigan --> even
3) Auburn / Penn State --> even
4) Florida / Wisconsin --> SEC
5) Alabama / Purdue --> SEC
6) Kentucky / Michigan St. --> SEC
7) Tennessee / Illinois --> SEC
8) South Carolina / Indiana --> SEC
9) Arkansas / Northwestern --> SEC
10) Mississippi St / Iowa --> SEC
11) Vanderbilt / Minnesota --> SEC

I give the SEC the edge in 9 of 11 matchups, with the other 2 being a toss-up. Big edge over the Big Ten this year.

I think that you are wrong on the two Big 10 wins, I don't think they could win any against the SEC, PAC-10, or Big 12