Paul Finebaum is flexing his vocal muscle. The “Voice of the SEC” went on ESPN’s First Take program to have a College Football Playoff discussion with Steven A. Smith and Christopher “Mad Dog” Russo.

Currently, the top 4 for the Playoff are Georgia, Michigan, TCU and USC. Ohio State and Alabama are on the outside looking in. Finebaum weighed in on the matter to the ESPN crew.

“TCU, to me, should not lose a spot because they are in a championship game and Ohio State isn’t, and I think that’s really the rub here… Southern Cal would drop out because it’s a second straight loss (to Utah),” explained Finebaum.

The Crimson Tide lost two games to Tennessee and LSU in the final seconds this season. The Buckeyes were undefeated before getting trounced by Michigan 45-23 last Saturday.

“I would take Alabama, they would take Ohio State (if TCU or USC loses),” said Russo. “Ohio State got blown out in the 2nd half at home, and Alabama played 2 great games and lost on the last play of the game on the road at Tennessee and at LSU… If somebody fell out I would put Alabama in and Ohio State out.”

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Of course, a debate would not be complete without the opinion of Stephen A. Smith. The ESPN headliner gave his two cents on the issue.

“Ohio State did not lose, they got their ass kicked. There’s a difference. Now, they lose a thriller to Michigan?… You don’t lose like that on your home turf and get to be in the Playoff and get to have a second shot.”

Of course, Finebaum quipped back in the exchange. This is a pretty common occurrence on this show with Stephan A and his guests.

“That was a lot of sound and fury signifying nothing”, Finebaum said. He went to explain both Russo and Smith are off with their assessment, pointing out the committee has already determined Ohio State is more worthy in the latest rankings.