I'd say to be fair that it would be the top 32 teams in the country. Seeding based on Rank, Conference Champ (via record and/or championship game), and SOS. Bowl eligible teams that are non-conference champion teams must be 7-5 and have >=6 1A wins. Any other that fit the criteria but are not in the top 32 could play "______" bowls.

You use all current bowls to host games. and Rotate the final championship game around to the B4 Bowls as they do now (Orange, Fiesta, Sugar, Rose). And each bowl only hosts one game in a playoff bracket.

To me there aint any point in having more than 8 teams in a college football playoff. Anything else would take to dagone long.

If anyone can tell me a scenario where there would be more than eight teams with legitimate title aspirations I will listen. But think about it there are 112 (I believe) teams in D I football compared to over 300 in basketball. Believe it or not the BCS produces some pretty believable rankings. The BCS ranking system is good, its just the end result sucks.