It may sound like I'm writing out of both sides of my computer here, but I'm really not. I voted Michigan No. 2 and Florida No. 3 in my final regular season AP poll, a vote I cast earlier this morning, because I think the Wolverines are the better team. Michigan and Florida have comparable defenses, but offensively and in the kicking game I give the Wolverines the edge. That said, I think Florida is more deserving of the spot opposite Ohio State in the BCS title game. Why? A couple reasons. Florida won its conference and no one can argue the SEC is the toughest conference in the nation. Second, Florida played a tougher overall schedule than Michigan giving it a more complete resume. Florida's wins over LSU and Arkansas are more impressive than Michigan's victories over Wisconsin and Notre Dame. As an AP voter, my job is to rank the best teams in the country as I see them, subjectively. If I was a Harris Poll voter, I might have put Florida No. 2 and Michigan No. 3. I still think the Wolverines are better and would beat Florida head-to-head, but Harris Poll voters are charged with helping put the two most deserving teams in the title game and that would be Florida and OSU.