Don't know, they say they take it into account, they wouldn't blow smoke at us would they? FWIW here are the ESPN SOS rankings for the top 12 Alabama #4 Georgia #9 Texas #11 OU #!2 A&M #15 ND #23 Ole Miss #24 Ohio State #33 Oregon #36 Indiana #39 BYU #46 Texas Tech #58 2025 Resume College Football Power Index - ESPN There are a number of metrics at the link click on which ever one you are interested in and it reranks every team from best to worst.