Kirk Herbstreit thinks claims that ESPN champions SEC football team over any other are just ridiculous.

The “College GameDay” analyst sounded off recently against those that believe the network is playing favorites.

“We could not have paid for a better final four with Notre Dame, Ohio State, Penn State and Texas,” Herbstreit told On3. “The only one missing is Michigan …

“So, this idea we want Alabama, Texas A&M and Auburn. Are you kidding me?”

Herbstreit said it really is all about ratings.

“If you are asking us, who would we want, we’ll take Ohio State every year, Notre Dame every year. This is a ratings bonanza,” he explained.

Penn State and Notre Dame play in the CFP semifinal at the Orange Bowl on Thursday, while Texas meets Ohio State on Friday in the Cotton Bowl.

“If you are going to accuse us of anything, you should accuse us of wanting Notre Dame and these big brands. If you know anything about ratings, that’s what you want. You don’t want these small little Clemsons, small little southern schools.”

Herbstreit declared Big Ten brands result in ratings.

“If you get Notre Dame-Ohio State in the national championship, you think we’re going to be, ‘Dog gon it. If only we could’ve gotten a couple of good brands in the championship? It just didn’t work out this year.’”

Mark Heim is a reporter for The Alabama Media Group. Follow him on Twitter @Mark_Heim. He can be heard on “The Opening Kickoff” on WNSP-FM 105.5 FM in Mobile or on the free Sound of Mobile App from 6 to 9 a.m. daily.