It depends on the year. There is no single conference that has the best every year.

Here are BCS bowl game winners (all BCS games) I don't see a clear best conference by looking at the wins:

4 wins - Ohio State
3 wins - Miami(FL), USC
2 wins - Florida, LSU, Oklahoma, Texas, Wisconsin
1 win - Auburn, Florida State, Georgia, Michigan, Nebraska, Oregon, Oregon State, Penn State, Tennessee, Utah, West Virginia, Washington

Without a doubt the Big Ten.

The worst part about it is that the teams beat on each other so much that it is very hard to get a team through to the national championship. Any team that goes through the regular season in the big ten should automatically get a national championship appearance.

I would have to say either the Big Ten or SEC. They both have a lot of really good football teams.

The Big Ten teams normally play so many other tough teams in their conference that they beat each other up and keep each other from having a chance at a national title. Anymore it's pretty much one loss and your done. There really should be a national playoff. Probably not as big as the basketball playoffs, but something more like what they do with the NFL.

Although I'm a Buckeye/Big Ten fan, I'm also a realist. The SEC is the tougher conference. They have more good teams than the Big Ten. The Big Ten has two better teams than any in the SEC, but overall the SEC is a tougher conferece with more good teams. I'd love to see a Big Ten SEC national championship game to decide it all.

Best two teams, Ohio State and Michigan, but best conference top to bottom, the SEC. If those two teams were in the SEC they would still go undefeated, but with all the SEC teams, they have, SEC is the best

This question has been asked a million times on here but no one ever asks this question correctly. It has to be qualified as the toughest conference "this year". This year it probably has to go to the SEC. Next year it could be the Big 10. If Nebraska and Colorado or anyone in the North ever starts playing again it could be the Big 12. The point is, the answer to this question could change from year to year.

Big Ten in the 70's the Big Ten was the Big Two (Michigan, Ohio State) and the little 8. However parity has caught up and on any given weekend a 1 win team can beat a no loss team.

SEC. Not only because of the caliber of play, but because of the fans. Having to play an away game in the SEC is hard. Teams like Arkansas, Florida, and Georgia have deafening, committed fans.

SEC.

Anyone saying the Big Ten obviously hasn't noticed how bad at least 8 of the 11 suck this year.