ESPN's Football Power Index (FPI) has a much different view of the college football Top 25 than the AP Poll.
According to FPI, there are five teams in the AP Poll that are ranked more than 10 spots higher than where the Index has them. Those five teams, with their FPI ranking in parentheses: No. 10 Nebraska (25), No. 17 Virginia Tech (28), No. 21 Utah (41), No. 22 Arkansas (40), and No. 25 Navy (64).
Nebraska is by far the most overrated team in the Top 10, with fellow Big Ten team Wisconsin as a distant second. The Cornhuskers jumped up in the human polls after a big win over Oregon earlier in the year, but the Ducks have since dropped off the face of the earth; that is clearly hurting Nebraska in the computer polls right now.
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The ratings seem to be most harsh on Navy, who jumped into the AP rankings after a big win over then No. 6 Houston in Week 6. Navy is 4-1 on the season with a decent enough strength of schedule, but it looks like FPI really penalizes them for their loss at Air Force.
To contrast, the most underrated team in the AP Top 25? No. 23 Auburn, who is placed as the 11th best team according to FPI. Auburn really benefits from "quality losses", as their dropped games have been to Clemson and Texas A&M.
For ESPN's full FPI, you can click here.