INDIANAPOLIS, IN - DECEMBER 05: A Michigan State Spartans cheerleader celebrates after the 16-13 win over the Iowa Hawkeyes in the Big Ten Championship at Lucas Oil Stadium on December 5, 2015 in Indianapolis, Indiana. (Photo by Andy Lyons/Getty Images)

Per ESPN, one team is by far the most overrated in the newest Playoff rankings

This is a bad look for someone.

Of all the top teams in the latest College Football Playoff rankings, this one is the most overrated by ESPN... and it's not even close.

ESPN's latest Football Power Index (FPI) doesn't have the same parameters as the College Football Playoff rankings, so their rankings of what they perceive as the best teams has No. 8 Penn State all the way down at No. 22.

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This is the same Penn State that many believe can get into the Playoff by winning out, plus Ohio State beating Michigan in their regular season finale. However, at least in FPI, Penn State has the worst rating of any team currently ranked in the Playoff Top 10 and it's not even close; every other Playoff Top 10 team is at least in the Top 15 of FPI.

The most underrated team, though? According to FPI, that belongs to LSU. The Tigers are No. 16 in the Playoff rankings but FPI has them as the No. 6 team overall.

Take that as you will.