ESPN has a new No. 1 in 2017 top 25

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1. Ohio State
2. Florida State

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3. Alabama

2016 record: 14-1, 8-0 SEC
Last Way-Too-Early ranking: 1
Returning starters: 6 offense, 5 defense, 1 special teams

Key losses: TE O.J. Howard, DE Jonathan Allen, DE Dalvin Tomlinson, LB Tim Williams, LB Ryan Anderson, LB Reuben Foster, S Eddie Jackson, CB Marlon Humphrey, OT Cam Robinson, WR ArDarius Stewart

Outlook: The Crimson Tide's focus this spring was getting quarterback Jalen Hurts more comfortable in the pocket in his second season. The early results under new offensive coordinator Brian Daboll were encouraging, especially in the spring game, in which Hurts and early enrollee Tua Tagovailoa combined to pass for 614 yards with five touchdowns. Alabama coach Nick Saban wants the Tide to be more balanced on offense, after finishing 87th nationally in passing (210.3 yards per game) in 2017. Receivers Robert Foster and Jerry Jeudy emerged as potential big-play threats, which would help take some attention away from star receiver Calvin Ridley.

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4. USCw
5. Penn State
6. Oklahoma State
7. Clemson (Tillman's head is going to explode)
8. Oklahoma
9. Washington

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10. Auburn

2016 record: 8-5, 5-3 SEC
Last Way-Too-Early ranking: 11
Returning starters: 9 offense, 8 defense, 1 special teams

Key losses: WR Tony Stevens, G Alex Kozan, OT Robert Leff, DT Montravius Adams, DE Carl Lawson, CB Joshua Holsey, CB Johnathan Ford

Outlook: Former Baylor quarterback Jarrett Stidham looked better than advertised in Auburn's spring game, completing 16 of 20 passes for 267 yards with one touchdown. He seems to already have a firm grasp of new offensive coordinator Chip Lindsey's system, which has to be a sigh of relief on the Plains after the Tigers struggled on offense the past two seasons. With tailbacks Kamryn Pettway and Kerryon Johnson returning, and Nate Craig-Myers emerging as a big-play receiver, the Tigers have all the pieces in place to be explosive again. Defensively, Auburn focused on rebuilding its defensive front, and Paul James III showed signs of being a capable pass rusher. Former five-star recruit Byron Cowart moved from end to tackle in hopes of reviving his career.

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11. Wisconsin

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12. LSU

2016 record: 8-4, 5-3 SEC
Last Way-Too-Early ranking: 9
Returning starters: 7 offense, 5 defense, 1 special teams

Key losses: RB Leonard Fournette, WR Travin Dural, C Ethan Pocic, G Josh Boutte, TE Colin Jeter, DE Lewis Neal, DT Davon Godchaux, LB Tashawn Bower, LB Duke Riley, S Jamal Adams, CB Tre'Davious White, WR Malachi Dupre

Outlook: Ed Orgeron's first spring did little to alleviate LSU fans' lingering concerns about the team's offense. Returning starting quarterback Danny Etling struggled mightily during the spring game, and then he underwent minor back surgery when spring practice was over. The bad news for new offensive coordinator Matt Canada: Neither Justin McMillan nor early enrollee Lowell Narcisse seemed ready to push Etling. In fact, Orgeron wants to see incoming freshman Myles Brennan play before he names a starter. Another concern for the Tigers: Star defensive end/linebacker Arden Key hasn't participated in football activities since February for unexplained personal reasons. Orgeron has said he hopes that Key returns to the team at some point this summer.

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13. Georgia

2016 record: 8-5, 4-4 SEC
Last Way-Too-Early ranking: 13
Returning starters: 7 offense, 10 defense, 2 special teams

Key losses: WR/KR Isaiah McKenzie, LT Tyler Catalina, C Brandon Kublanow, OT Greg Pyke, S Maurice Smith

Outlook: Kirby Smart feels much better about his team heading into his second season as Georgia's coach, especially since sophomore quarterback Jacob Eason has a full season under his belt. With tailbacks Nick Chubb and Sony Michel returning, Georgia's running game should be potent -- as long as the offensive line improves. Receivers Terry Godwin and Javon Wims were more consistent this spring, and Tyler Simmons and Mecole Hardman also emerged as potential playmakers. Georgia brings back 10 defensive starters, but star tackle Trenton Thompson missed the spring because of an undisclosed medical condition. Smart says he hopes to have Thompson back before the start of preseason camp.

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14. Michigan
15. Miami
16. Stanford
17. Louisville
18. Kansas State
19. South Florida
20. West Virginia

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21. Florida

2016 record: 9-4, 6-2 SEC
Last Way-Too-Early ranking: NR
Returning starters: 9 offense, 5 defense, 2 special teams

Key losses: CB Teez Tabor, CB Quincy Wilson, LB Jarrad Davis, LB Alex Anzalone, LB Daniel McMillian, NT Joey Ivie, DT Caleb Brantley, S Marcus Maye, OT David Sharpe

Outlook: Even though Florida has won back-to-back SEC East titles in Jim McElwain's first two seasons, he's catching some heat for the way his offense has performed. McElwain hopes Feleipe Franks can help the Gators dramatically improve the passing game this coming season. Franks, a 6-foot-6 freshman, completed 8 of 14 passes for 119 yards with one touchdown in the spring game, and he takes a big lead over freshman Kyle Trask heading into the summer. Luke Del Rio, who started six games at quarterback last season, had surgery on his left shoulder in January and then minor surgery on his right (throwing) shoulder in March.

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22. Virginia Tech
23. Texas
24. Boise State
25. Washington State