Jim Harbaugh took aim at his next SEC victim.

After newly hired Georgia coach Kirby Smith squashed the idea of copying Michigan’s spring break practices in Florida, Harbaugh had this to say on Wednesday:

From Footballscoop.com, here’s the quote from Smart’s recent speaking event in response to questions about Michigan’s spring break plans:

“There are a lot of factors that people haven’t thought about with that deal. You’ve got to think about recruiting rules, how they are going to handle those? Is it an advantage or a disadvantage? Are they going to let coaches go to those? Are they going to be open practices? Do we go over there and watch them and scout them? If it’s open practices, why don’t we go? It’s a Pandora’s Box of what they’re going to get into.”

“Obviously, I don’t want to get into it because I’d like to practice right there in our facility, and I’d also like to have the prospects in state to come to our practices, and us not have to go to them.”

“It’s important that we get them on campus, because, ultimately, that’s where they’ll be spending the next four or five years on our campus, not wherever they’re out practicing. So I don’t know how theirs [Michigan’s] will go down, but it will be interesting to see.”

Harbaugh’s battle with the SEC has been well-documented. His back-and-forth with SEC commissioner Greg Sankey led to subtweets and public shots.

Interesting it is to see Harbaugh use the words that Georgia is “barking up the wrong tree.” That’s a nice way of saying that he doesn’t believe Georgia is exactly the program to be calling out anyone.

Despite all the debate, Michigan is set to kick off practices at IMG Academy in Bradenton, FL next week. And as Harbaugh tweeted earlier, that event will be open to the public.

Even Smart can stop by if he so chooses.