The Really Early Top 40

It's never too early to start talking about next year. My really early top 40 is just a knee jerk poll heading into LOI signing day. This poll will change after February 1, again after spring ball, again at the start of summer, and etc. Take it for what its worth, just one guy's opinion.

1. Auburn- Kenny Irons the best back in America?
2. Ohio State- For once the defense is suspect.
3. USC- Just reloading.
4. LSU- Could be most talented team in the nation.
5. West Virginia- Will be everyone's trendy pick for national title.
6. Texas- Vince Young is irreplaceable.
7. Michigan- A healthy Hart will go a long way.
8. Notre Dame- Brady Quinn for Heisman.
9. Florida- Meyer's second year is his best.
10. Boston College- The sleeper pick.
11. Oklahoma- Bomar and Peterson are a tough combo.
12. Miami- New staff= no more 3 loss seasons?
13. Virginia Tech- Loss of "thug" drops Hokies from top 5.
14. Georgia- Best stable of running backs in the country.
15. Texas Tech- Cupcake schedule needs to stop.
16. Florida State- Special Teams, Special Teams.
17. Penn State- Robinson will be missed.
18. Oregon- QB play needs to improve.
19. Clemson- A very dangerous team.
20. Louisville- Brohm, Bush and Urrutia. Wow!
21. Alabama- Need to find a QB.
22. Iowa- Bucks visit Iowa City.
23. Arizona State- Is Sam Keller the best QB in America?
24. Cal- Could win 9 games.
25. TCU- Good shot to crack BCS top 12.
26. Nebraska
27. South Carolina
28. Iowa State
29. Utah
30. Tennessee
31. Pittsburgh
32. Georgia Tech
33. Purdue
34. UCLA
35. Wisconsin
36. Fresno State
37. Oklahoma State
38. Tulsa
39. Kansas
40. Navy