Stephen A. Smith could only shake his head and roll his eyes about Paul Finebaum declaring that Georgia should be the No. 1 team in the College Football Playoff rankings. Smith on ESPN’s “First Take” disagreed with Finebaum, the SEC Network host and ESPN commentator.

“It has nothing to do with what they’ve done in the past, it’s really about what they are right now,” Finebaum said. “I still think they’re the best team in the country and they proved that Saturday. They weren’t playing a great team in Florida, but they were playing without their best player and maybe the best player in the country in Brock Bowers, and they were dominating and I think that’s what people failed to realize.”

Smith highlighted Ohio State’s wins over Penn State and Notre Dame, both in the top 15. But also suggested that as long as a team is in the top 4, that’s the main thing.

“Your strength of schedule, the quality of the teams you beat should matter,” Smith said. “When I look at Ohio State compared to the other teams, I say to myself, ‘Yo, they deserve to be No. 1.’ Now you’re going to have to beat Georgia to win the chip ain’t you? You’re going to have to beat Georgia to win a national championship. They are the reigning 2-time defending national champions, you’re still going to have to go through them. But that don’t mean they got to be No. 1 just because you’re the reigning defending champions. If you’re playing against softies, you understand, people up there and going to Mr. Softy all the damn time, that’s how soft their opponents are, and that other team ain’t doing that, then I’ve got to give credit where credit is due. I’m going with Ohio State at No. 1.”

Chris “Mad Dog” Russo added, “Paul’s 100% right, you’re lost as usual.”