I'm a big fan of Tony Barnhart of the Atlanta Journal-Constitution. Really knows his shit. He released his preseason Top 10 yesterday on his blog.
1. Georgia (11-2 last season, 8 offense, 9 defense)
2. USC (11-2, 4 offense, 7 defense)
3. Missouri (12-2, 6 offense, 10 defense)
4. Florida (9-4, 8 offense, 8 defense)
5. Ohio State (11-2, 9 offense, 9 defense)
6. Oklahoma (11-3, 8 offense, 6 defense)
7. Clemson (9-4, 7 offense, 8 defense)
8. Illinois (9-4, 7 offense, 6 defense)
9. West Virginia (11-2, 7 offense, 4 defense)
10. Auburn (9-4, 8 offense, 7 defense)
Georgia looks very tough on paper, but their schedule is brutal. They have four straight road games against LSU, Florida, Kentucky and Auburn in October and November.
If they can get through that, home games against Alabama and Tennesse, other road games against South Carolina and Arizona State AND the SEC championship game, then they should be number one.