As the debate grows for the College Football Playoff rankings, ESPN college football analyst Tom Luginbill and his broadcast team see 2 clear-cut top-2 teams.

“Forget the rankings. Forget the records. And we all thought Georgia and Alabama,” Luginbill said on The Next Round show on Monday. “Michigan in the conversation. Oregon in the conversation. But I would not want to play Georgia or Alabama right now. We’ll see what the committee ends up doing.”

Alabama (9-1) has a No. 8 ranking in the CFP poll and would need to leapfrog as many as 2 unbeaten teams to make it. Georgia (10-0) sits as No. 2 in the CFP rankings, and the Bulldogs could be the Crimson Tide’s greatest aid to making the CFP if the Tide can beat the defending national champions in the SEC Championship Game.

“When you play, who you play, where you play, and the value of improving as a football team. You can’t discount it, “Luginbill added. “You have to account for what you’re seeing right now. That doesn’t mean head-to-head doesn’t matter, it does matter, but don’t allow what you’re seeing right now to be discounted either.”

Alabama put together a convincing 49-21 win over Kentucky on Saturday, and that secured a spot in the Dec. 2 SEC title game.