By: Darren Everson (WSJ.com) — Vacating games sounds like such an empty penalty. In Ohio State’s case, though, it actually would have some statistical meaning.

If the NCAA orders Ohio State to vacate victories from the 2010 season because of the Jim Tressel scandal—a strong possibility—it not only would cost the Buckeyes their share of the Big Ten title, it also would alter college football’s all-time standings quite a bit. Currently third in winning percentage, Ohio State would drop to fifth behind Texas and Oklahoma, assuming it had to vacate 11 of its 12 wins last season for knowingly using players who had committed NCAA violations. (The Sugar Bowl win over Arkansas could be left intact, since the NCAA cleared the players before that game.) The vacated games don’t count as losses, but 11 fewer wins is enough to make the Buckeyes tumble down the standings……..

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