Both admit debating between No. 1 and No. 2 in the first College Football Playoff rankings doesn’t mean a whole lot on Nov. 1, but that didn’t stop Paul Finebaum and Stephen A. Smith from verbally sparring on Wednesday’s “First Take.”

In fact, Finebaum’s point that Georgia – not Ohio State – should be No. 1 made Smith roll his eyes, literally.

“It has nothing to do with what they’ve done in the past,” Finebaum said. “It’s really about what they are right now. I still think they’re the best team in the country, and they proved that Saturday. They weren’t playing a great team in Florida, but they were playing without their best player and maybe the best player in the country in Brock Bowers. They were dominating, and I think that’s what people failed to realize about his team. Early on, they took their time. They had some close calls. In recent weeks, they have been dominating, explosive. (Quarterback) Carson Beck has really emerged as a nice replacement for Stetson Bennett, and I’m not going to scream and holler or jump up and down because it will take care of itself.

“Ohio State has beaten Notre Dame. They’ve beaten Penn State. OK. Big deal. I think Georgia is the best team in the country right now.”

Smith was chomping at the bit to reply.

“I respectfully disagree,” he said. “I try to defer to the great Paul Finebaum. I truly truly do.”

The Buckeyes, he said, are the logical choice for No. 1. Two wins over top 15 teams is reason enough to put Ohio State at the top spot.

“Your strength of schedule matters. The quality of the teams you beat should matter,” Smith said. “When I look at Ohio State compared to the other teams, I say to myself, ‘Yo, they deserve to be No. 1.’ Now you’re going to have to beat Georgia to win the chip ain’t you? You’re going to have to beat Georgia to win a national championship. They are the reigning two-time defending national champions. You’re still going to have to go through them. But that don’t mean they got to be No. 1 just because you’re the reigning defending champions.

“If you’re playing against softies, you understand, people sitting up there and going to Mr. Softy looking for ice cream all the damn time, that’s how soft their opponents are, and that other team ain’t doing that, then I’ve got to give credit where credit is due. I’m going with Ohio State at No. 1.”