1. Oklahoma (11-2, beat Arkansas 10-3 in the Cotton Bowl). Only shaky spot is an unproven kicker.

2. Miami (12-0, beat Nebraska 37-14 in the Rose Bowl). The best front four since Buddy Ryan’s Chicago Bears.

3. Texas (11-2, beat Washington St. 47-43 in the Holiday Bowl). Time for Mack Brown to shed moniker of Mr. February for his recruiting prowess and prove he can win in November/December.

4. Louisville (11-2, beat BYU 28-10 in the Liberty Bowl). Ten starters return on a defense that held BYU to 10 points.

5. Michigan St. (7-5, beat Fresno St., 44-35 in the Silicon Valley Bowl). Spartans have talent galore could use some Tom Izzo discipline.

6. Florida St. (8-4, beat Virginia Tech, 30-17 in the Fiesta Bowl). While the ‘Noles key on Florida and Miami, Louisville could be their undoing.

7. Washington St. (10-2, beat Purdue, 33-27, in the Sun Bowl). Mike Price does more with less resources than any coach in the Pac-10.

8. Georgia (8-4, lost 20-16 to Boston College in the Music City Bowl). Dawgs need a RB but when has that been a problem at Herschel Walker U?

9. Oregon (11-1, beat Colorado, 38-16 in the Fiesta Bowl). Fueled by Nike dollars, the Quack Attack is hotter than the AFLAC duck.

10. Ohio State (7-5, lost 31-28 to South Carolina in the Outback Bowl). If Jim Tressell can find a quarterback, the Buckeyes could find Pasadena.

11. Washington (8-4, lost 47-43 to Texas in the Holiday Bowl). Rick Neuheisel must be doing something right (Or wrong) because the NCAA sure seems interested.

12. Tennessee (11-2, beat Michigan 45-17 in the Citrus Bowl). Who replaces John Henderson and Albert Haynesworth on the D-line?

13. Colorado (10-3, lost 38-16 to Oregon in the Fiesta Bowl). Now that Gary Barnett has established the run, he might want to address that Buffalo patty defense.

14. Marshall (11-2, beat East Carolina, 64-61 (2OT) in the GMAC Bowl). Schedule isn’t tough enough to get the Herd into a BCS game, but they’re a BCS caliber team.

15. LSU (10-3, beat Illinois 47-34 in the Sugar Bowl). Nick Saban left Michigan State for better money and a better chance to win the national championship.

16. Boston College (8-4, beat Georgia 20-16 in the Music Bowl). An experienced throwback football team that will knock the snot out of you.

17. Florida (10-2, beat Maryland 56-23 in the Orange Bowl). QB Rex Grossman’s decision to stay eases loss of Steve Superior.

18. N.C. State (7-5, lost 34-19 to Pittsburgh in the Tangerine Bowl). Will pay to watch Terrence Holt on special teams.

19. Penn State (5-6, No Bowl). JoePa ball: Great run defense; great run offense; great kicking game.

20. Utah (8-4, beat USC, 10-6, in the Las Vegas Bowl). Don’t think the Utes are for real? Watch the game at Michigan.

21. Colorado St. (7-5, beat North Texas, 45-20 in the New Orleans Bowl). Rams pass first test with 35-29 win at Virginia.

22. South Carolina (9-3, beat Ohio State, 31-28 in the Outback Bowl). Now that Spurrier is in the NFL, does Lou Holtz have the oldest act in the SEC?

23. Nebraska (11-2, lost 37-14 to Miami in the Rose Bowl). A dynasty decays right before our eyes.

24. Mississippi (7-4, No bowl). Eli Manning wakes the echoes at his dad’s alma mater.

25. Wisconsin (5-7, No bowl). A monster O-line paves the way for RB Anthony Davis.

Five who could be in top 25

Auburn – A lot hinges on the opener at Southern Cal.

Iowa State – QB Seneca Wallace is no soap story.

Michigan – Allowed 71 points allowed in last two games.

Pittsburgh – Rod Rutherford emerges as the Big East’s most electric player.

Purdue – Boilermakers must replace P/K Travis Dorsch.

The Post All-America team

OFFENSE

WR – Andre Johnson, Miami

WR – Charles Rogers, Michigan State

TE – Trent Smith, Oklahoma

OT – Brett Williams, FSU

OG – Derrick Dockery, Texas

C – Al Johnson, Wisconsin

OG – Montrae Holland, FSU

OT – Jon Stinchcomb, Georgia

RB – Onterrio Smith, Oregon

RB – Anthony Davis, Wisconsin

QB – Rex Grossman, Florida

K – Damon Duval, Auburn

DEFENSE

DE – Dewayne White, Louisville

DT – William Joseph, Miami

DT – Tommie Harris, Oklahoma

DE – Jerome McDougle, Miami

LB – Michael Boulware, FSU

LB – Matt Wilhelm, Ohio State

LB – Boss Bailey, Georgia

CB – Dennis Weathersby, Oregon State

SS – Troy Polamalu, Southern Cal

FS – Terrence Holt, N.C. State

CB – Derrick Straight, Oklahoma

P – Freddie Capshaw, Miami