If you look at the Associated Press top 25, the USA Today poll, and ESPN.com's latest power rankings, Florida State checks in at No. 25.
If you look at my poll, Notre Dame is No. 25, and has been for three of the past four weeks.
Fortunately, this will be settled on the field in the Champs Sports Bowl, but here are my two biggest reasons for choosing the Irish over the Noles as the last team in:
1. Offense. FSU hasn't had much of it lately. The Noles were 3 of 13 on third-down conversions in the loss to Virginia, and had just 95 total yards against Florida. FSU has had four offensive touchdowns in the past three games. Notre Dame hasn't been a spectacular offense, but Florida State has been more dependent upon its defense and special teams to do the scoring lately.
2. Schedule. Both teams have four losses and one bad home loss (Notre Dame to South Florida, and Florida State to Virginia). Florida State also lost to Wake Forest, though, and has no wins over ranked opponents. Notre Dame beat a very good Michigan State team, and lost to two teams that are playing in BCS bowls in Stanford and Michigan. And of course, USC isn't a bad loss, either.