Greg McElroy has a clear opinion on rankings, and has come out with his top 10 teams from what he calls a snapshot of the season based on what teams have accomplished, and who they beat.

“I don’t care about how it necessarily looks all the time,” he said on the “Always College Football” podcast. “I do value the eye test, but not until a later point because at a later point, most programs have a fuller body of work and have had a chance to play against quality competition.”

1. Michigan
2. Tennessee
3. Georgia
4. Ohio State
5. TCU
6. Clemson
7. Ole Miss
8. UCLA
9. Alabama
10. USC

“Good news about Alabama is their fans are quietly trying to tell me how unbiased I am and how I go out of my way to be unbiased,” McElroy said. “It’s simply about what you have accomplished. You’ve had a couple close calls, and then you got got last week in a way that was somewhat unfortunate.”

McElroy said that Alabama has made mistakes, been inconsistent and the best team its beaten is Texas.

About Georgia, McElroy said the Bulldogs have a great win over Oregon, but how great that win is will be revealed this weekend when the Ducks play UCLA.

As for Tennessee at No. 2, McElroy pointed to the resume the Vols have, including wins over Alabama, Pitt and Florida.