The Wernig Entertainment Football Bowl Subdivision Poll takes a different look at ranking the top college football teams.  This poll is based purely on what teams accomplish on the field and is not based on opinion from coaches or reporters who don't or can't watch games involving all the teams.  The Wernig Entertainment FBS Poll adds the rankings of scoring offense, scoring defense, and strength of schedule.  We then divide the total by points generated from wins and losses.  A win is worth 1 point while a loss is worth -1 point.  So if a team has a 4-1 record they actually have 3 points since a win is as good as a loss is bad.  The lower the total number, the better the team is.  Using this poll last year, Florida would've played LSU for the national championship as they were 1 and 2 in the poll respectively.  While some of the teams listed in the top 10 early in the season might make some fans scratch their heads, ultimately the cream will rise to the top.   As stated before, the poll is based on who has performed better on the field and not who we think are the top teams in college football.