I think the PAC-10 is probably the second toughest conference up and down this year. From top to bottom I believe the SEC is the toughest and then the PAC-10, after that it's a toss up, maybe the Big 12 followed by the Big Ten then the ACC. Now obviously every conference has it's really good teams and the not so good teams, but looking completely from top to bottom that'd be what I think is the best. But it seems that pretty much EVERY conference game in any conference this season is interesting. Take that Michigan/Illinois game for example or Arkansas/Auburn. It's a great year for college football, it's good to see some of the teams that are always up there losing this year, unless of course their your teams (Texas, USC, Oklahoma, Miami, Virginia Tech, Florida)