Which conference is best entering Week 3 of the college football season? Well, no conference is the best, according to usatoday.com. Or, two are tied for the being the best, depending on how you look at it.

Those two conferences tied at the top are the Big Ten and the SEC.

USA Today Sports uses a complex formula to determine exactly which conference is best, and that can be read in detail at the bottom of this article. Without going into detail, the key components USA Today Sports goes by are strength of schedule, non-conference performance, computer rankings, points per game differential and yards per play differential.

Here’s what Daniel Uthman, of USA Today Sports, said about the Big Ten and SEC:

“How did the SEC leap from No. 3 to a tie for No. 1 in one week? After going 6-6 vs. non-conference opponents in Week 1, it went 11-0 in Week 2 — highlighted by Arkansas’ win at TCU. The Razorbacks’ overtime outcome was the highest value non-conference win of the week and fifth highest of the season.

“The Big Ten has the best point per game differential of any league by nearly eight points per game, but it is dragged down by its early season opposition, ranking ninth in strength of schedule. That will change this week as Ohio State visits Oklahoma, Michigan State visits Notre Dame and Nebraska hosts Oregon.”

Tied for third-place is the ACC and Pac-12, while the Big 12 sits in fifth.

Uthman’s full article can be read here.