If you read my comment carefully, I do not say the Big 12 is as good as the SEC, but that the Big Ten is not even as good as the Big 12.

The SEC is clearly a step ahead of the rest with the Big East possibly second right now, although I question their ability to sustain this level of play throughout the conference for a long time, say, a decade.  After that come the Pac Ten, the Big 12 and the ACC (not necessarily in that order).  The Big Ten is a weakened conference and certainly follows those named above in total quality.  However, I am hopeful they will rebound within about two years.

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