Same idea, they are grouped by record, then sorted by tie-breakers and opinion.  The tiers go like this:

#1-7 The Winners (zero losses)

#8-17 The One Lossers

#18-25 The best of the two time losers

What do you think?  Who is the best team in each tier?  We have it as Oregon, Alabama, and Virginia Tech respectively.

Our Ballot after the jump.

CowboysRideForFree Ballot - Week 9

Rank	Team	Delta
1	Oregon Ducks	--
2	Auburn Tigers	2
3	Michigan St. Spartans	--
4	Missouri Tigers	6
5	TCU Horned Frogs	--
6	Boise St. Broncos	--
7	Utah Utes	--
8	Alabama Crimson Tide	3
9	Wisconsin Badgers	3
10	Oklahoma Sooners	-8
11	Ohio St. Buckeyes	2
12	Nebraska Cornhuskers	2
13	Arizona Wildcats	3
14	Oklahoma St. Cowboys	-5
15	LSU Tigers	-7
16	Stanford Cardinal	1
17	Florida St. Seminoles	1
18	Mississippi St. Bulldogs	5
19	Virginia Tech Hokies	5
20	South Carolina Gamecocks	5
21	Iowa Hawkeyes	-6
22	Baylor Bears	--
23	Syracuse Orange	--
24	Miami Hurricanes	--
25	Northwestern Wildcats	-4
Dropouts: West Virginia Mountaineers, Kansas St. Wildcats, Texas Longhorns

SB Nation BlogPoll College Football Top 25 Rankings "