As with every pre-season poll, this one has to be taken with a grain of salt.
That being said...hard to argue with much of it based on what's been discussed all off-season. The top 3 are no-brainers and can be put in any order IMO. The one i would question is Penn State behind Ohio State...makes little sense to me.
1. Florida
2. Texas
3. Oklahoma
4. USC
5. Alabama
6. Ohio State
7. Virginia Tech
8. Penn State
9. LSU
10 Mississippi
the rest....
http://www.usatoday.com/sports/colle...l/usatpoll.htm