Just my opinion (I'll be betting accordingly)...
Overrated:
4. MSU - Minus a miracle win in a bowl game over Baylor last year, this team hasn't beaten anyone good in 2 years
7. LSU - One dimensional team whose "impressive" wins over Auburn and Miss St are just more SEC hyperbole
11. Florida - Barely beat ECU, Kentucky, and got dominated by the choke artists at Tennessee for 3 1/2 quarters. This team will have 3 or 4 losses by the end of the year.
Underrated:
5. Utah - I think they have most impressive resume right now and I have them as a top 3 team
10. Oklahoma - Offense has looked unstoppable of late. Don't be surprised if they win the Big 12.
13. Northwestern - Best defense in the country. Offense starting to come to life under freshman QB