The Arkansas Razorbacks have the toughest 2014 football schedule according to the NCAA’s strength of schedule method. The NCAA method is based solely on the opponents’ win/loss record from the previous season.

The SEC leads with four teams in the Top 10 of the rankings — Arkansas (1), Tennessee (3), Texas A&M (5), and Kentucky (6). The ACC is second with three teams — Virginia (2), Syracuse (8), and Wake Forest (9).

Notre Dame (4), Iowa State (7), and Rutgers (9) are the other three teams in the Top 10 of the NCAA’s SOS. Georgia Southern, which moves up to the FBS this season, has the easiest schedule.

Listed below are the complete 2014 NCAA strength of schedule rankings with won/loss record and winning percentage of opponents.

Note: The NCAA method uses winning percentage of opponents, but now excludes records of FCS teams, FBS Transitional teams, and bowl games. The data below includes these three items.

1. Arkansas – 103-54, 65.61%

2. Virginia – 102-54, 65.38%

3. Tennessee – 101-54, 65.16%

4. Notre Dame – 103-56, 64.78%

5. Texas A&M – 100-55, 64.52%

6. Kentucky – 98-55, 64.05%

7. Iowa State – 97-57, 62.99%

8. Syracuse – 96-57, 62.75%

9. Rutgers – 97-58, 62.58%

9. Wake Forest – 97-58, 62.58%

11. Utah – 98-59, 62.42%

12. West Virginia – 97-59, 62.18%

13. South Carolina – 96-59, 61.94%

14. Miami, FL – 96-60, 61.54%

15. Boston College – 95-61, 60.90%

16. Auburn – 93-60, 60.78%

17. California – 94-61, 60.65%

18. FIU – 92-60, 60.53%

19. Georgia – 92-61, 60.13%

20. North Carolina – 92-62, 59.74%

21. Illinois – 90-61, 59.60%

22. Florida – 91-62, 59.48%

23. NC State – 89-61, 59.33%

24. Indiana – 93-64, 59.24%

25. Nebraska – 90-63, 58.82%

26. Texas – 89-63, 58.55%

26. Ole Miss – 89-63, 58.55%

28. Clemson – 89-65, 57.79%

29. USC – 89-66, 57.42%

30. TCU – 87-65, 57.24%

31. Wyoming – 88-66, 57.14%

32. Oklahoma State – 86-65, 56.95%

32. Army – 86-65, 56.95%

34. Hawaii – 95-72, 56.89%

35. Ohio State – 87-66, 56.86%

36. Washington State – 88-67, 56.77%

37. Temple – 85-65, 56.67%

38. Kansas – 86-66, 56.58%

39. Louisiana Tech – 85-66, 56.29%

40. Maryland – 86-67, 56.21%

41. San Jose State – 87-68, 56.13%

42. Stanford – 86-68, 55.84%

43. Purdue – 84-67, 55.63%

43. Missouri – 84-67, 55.63%

43. Georgia Tech – 84-67, 55.63%

46. Minnesota – 85-68, 55.56%

47. Florida State – 83-68, 54.97%

47. SMU – 83-68, 54.97%

49. Arizona – 84-69, 54.90%

49. Oregon – 84-69, 54.90%

51. Southern Miss – 83-69, 54.61%

52. Arizona State – 84-70, 54.55%

52. Tulane – 84-70, 54.55%

54. Florida Atlantic – 81-69, 54.00%

55. Michigan State – 83-71, 53.90%

55. Virginia Tech – 83-71, 53.90%

57. LSU – 82-71, 53.59%

58. Eastern Michigan – 80-70, 53.33%

59. Michigan – 81-71, 53.29%

60. UCLA – 82-72, 53.25%

60. Oregon State – 82-72, 53.25%

62. Mississippi State – 80-71, 52.98%

62. Tulsa – 80-71, 52.98%

64. Nevada – 81-73, 52.60%

65. Kansas State – 79-72, 52.32%

66. Colorado – 81-74, 52.26%

67. Baylor – 78-72, 52.00%

68. Penn State – 79-73, 51.97%

69. Vanderbilt – 78-73, 51.66%

70. Toledo – 80-75, 51.61%

71. New Mexico – 79-75, 51.30%

72. Georgia State – 75-72, 51.02%

73. UCF – 77-74, 50.99%

74. Pittsburgh – 78-75, 50.98%

74. Boise State – 78-75, 50.98%

76. UTEP – 76-74, 50.67%

77. Washington – 85-83, 50.60%

78. Northwestern – 76-76, 50.00%

78. Miami, OH – 76-76, 50.00%

80. Louisville – 75-76, 49.67%

81. Texas Tech – 74-75, 49.66%

81. Connecticut – 74-75, 49.66%

83. East Carolina – 74-76, 49.33%

83. USF – 74-76, 49.33%

85. Iowa – 68-70, 49.28%

86. Fresno State – 74-77, 49.01%

87. Wisconsin – 74-78, 48.68%

88. Western Kentucky – 73-77, 48.67%

88. UMass – 73-77, 48.67%

90. South Alabama – 72-76, 48.65%

91. UNLV – 73-79, 48.03%

91. Kent State – 73-79, 48.03%

93. Oklahoma – 71-78, 47.65%

94. Akron – 72-80, 47.37%

95. Alabama – 71-79, 47.33%

96. Navy – 69-78, 46.94%

97. BYU – 71-81, 46.71%

98. UTSA – 70-80, 46.67%

99. Ohio – 71-82, 46.41%

100. Western Michigan – 70-81, 46.36%

101. Duke – 69-82, 45.70%

102. Cincinnati – 68-82, 45.33%

103. Bowling Green – 67-81, 45.27%

103. UL Lafayette – 67-81, 45.27%

105. UAB – 67-82, 44.97%

106. Air Force – 68-84, 44.74%

107. Old Dominion – 67-83, 44.67%

108. Idaho – 65-81, 44.52%

109. San Diego State – 66-83, 44.30%

110. Central Michigan – 66-84, 44.00%

111. New Mexico State – 64-82, 43.84%

111. Appalachian State – 64-82, 43.84%

113. Memphis – 65-85, 43.33%

114. Houston – 64-84, 43.24%

114. Arkansas State – 64-84, 43.24%

116. Rice – 64-85, 42.95%

117. Utah State – 68-94, 41.98%

118. ULM – 61-87, 41.22%

119. Troy – 60-87, 40.82%

120. Ball State – 60-89, 40.27%

121. Buffalo – 59-88, 40.14%

122. Marshall – 59-89, 39.86%

123. Texas State – 57-88, 39.31%

124. Middle Tennessee – 58-90, 39.19%

125. Colorado State – 57-91, 38.51%

126. Northern Illinois – 55-91, 37.67%

127. North Texas – 55-92, 37.41%

128. Georgia Southern – 51-95, 34.93%

(h/t PhilSteele.com)