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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.

RELATED: Kirk Herbstreit disagrees with the Playoff committee’s Top 4 teams

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.

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