Without a doubt, the Bowl Championship Series National Championship Game should be the SEC vs. the Big 12.

It is not an accident that the top five spots in the most recent BCS standings are from those conferences.

The Big 12 and the SEC are the best football conferences in the country this year.

Alabama is No. 1 and Florida No. 4, but top to bottom, the Big 12 is just a bit better this season and has two more teams ranked in the top 13 of the BCS.

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Surprise team Texas Tech is No. 2, followed by Texas at No. 3 and Oklahoma at No. 5. Oklahoma State is No. 12, and Missouri is No. 13.

Right now, only Alabama and Texas Tech truly control their own destinations as far as the BCS championship game goes.

Each is undefeated.

Saturday, the Red Raiders take their incredible passing attack to Norman, Okla., to face a defensive-minded staff at Oklahoma. A week later, they finish against Baylor.

The Crimson Tide and their potty-mouth coach — he said s *** on his live radio show in a family restaurant recently — finish out by hosting arch rival Auburn.

The Tide are already set to play Florida in the SEC Championship Game.

If Texas Tech wins out, it will face Missouri in the Big 12 Championship Game.

If Alabama and Texas Tech remain undefeated, they would square off in the BCS National Championship Game on Jan. 8 in Fort Lauderdale, Fla.

That could be a great college football game. A super defense vs. a super offense.

Tech seems to run on jet fuel and is as explosive a team on offense as seen this season.

However, both have hurdles — high ones.

Before getting into how Oklahoma could send its arch nemesis Texas to the BCS championship, there is a very real chance Florida could beat Alabama in the SEC Championship Game.

Since Tim Tebow got healthy (he was dinged up in the Arkansas game ), the Gators have been on a roll, and the whipping they put on their old ball coach, Steve Spurrier, last Saturday was something to behold.

Spurrier looked like he had never seen a team hang 56 on him, and he hasn’t very often. It was his second-worst loss ever.

Tebow probably can’t win the Heisman Trophy again, but he might get a shot at something even bigger — the BCS championship.

As for the Big 12, if Oklahoma stops Texas Tech and beats Oklahoma State, there would be a three-way tie in the South Division and the tiebreaker, unless something crazy and drastic happened, goes to Texas.

Texas, Oklahoma and Texas Tech, at 11-1, would go to the fifth tiebreaker in the Big 12, and that one puts the highestranked team in the BCS standings in the Big 12 Championship Game.

Tech would probably drop at least two spots if it loses, but OU should not jump over Texas because the Sooners not only lost to the Longhorns, they played on a neutral field.

Tech’s victory over Texas was in Lubbock.

Of course, neither Texas nor Texas Tech is guaranteed a victory in the Big 12 Championship Game. Missouri is pretty good, and the Tigers ’ only losses were to Texas and Oklahoma State.

And if Mizzurah pulled off an upset over Tech, that would most likely send Texas to face the winner of Florida-Alabama.

If the Tigers were to face and beat Texas, then the most likely team to go to the BCS game from the Big 12 would be Oklahoma because it beat Texas Tech.

A lot can still happen, but one thing is absolutely certain.

The BCS National Championship Game should feature teams from the SEC and Big 12 because they are the two best football conferences in America this year.

Southern Cal is good, very good, but it doesn’t face the level of competition week in and week out as the teams in the SEC and Big 12.