ESPN analyst Paul Finebaum put the blame for Texas’ 27-24 home loss to Florida squarely on head coach Steve Sarkisian, arguing he has made a mess of what Finebaum considers the most talented roster in college football.

Appearing on The Matt Barrie Show on Sunday, Finebaum said he no longer views Sarkisian as an elite play-caller. “I have no earthly idea what Steve Sarkisian is doing,” Finebaum said. “I think we all agree he shouldn’t be calling the plays.”

Finebaum rips Sarkisian’s play-calling at Texas

“There are too many other things going on on that sideline that are distracting, and he has made an absolute mess out of the most talented team in the country,” he added.

Finebaum ranked Texas and Ohio State as the sport’s two most talented rosters in August. Two weeks ago, the Longhorns were undefeated and No. 1 in the country. They’ve since lost 27-24 to Oklahoma in the Red River Rivalry and 27-24 to Florida, the program’s first two-game losing streak since Sarkisian’s debut season in 2021.

Texas led 17-3 in the second quarter before Florida scored 24 straight points behind Tramell Jones Jr., a backup quarterback making his first career start. Arch Manning was sacked five times and lost a fumble on a strip-sack with 1:58 left, and the Longhorns finished with 272 total yards.

Sarkisian, who calls the plays, said afterward that his offense will be reviewed from top to bottom. “We’re going to evaluate everything from an offensive perspective,” Sarkisian said. “Part of that is play-calling.” Entering Saturday, Texas had the SEC’s worst three-and-out rate at nearly 29%.

Why does Finebaum blame Sarkisian?

Finebaum saved his sharpest words for Sarkisian’s defense of Manning after the Oklahoma loss, when the Texas coach said the quarterback would be praised if his name were Joe Smith. Finebaum had already called that argument “complete hogwash” on ESPN’s “Get Up” on Wednesday.

“The absolute arrogance of Sarkisian to crack back at people like me and others who dared to criticize Arch Manning,” Finebaum said Sunday. “His name is Arch Manning. It always has been. And I’m beginning to wonder whether Arch Manning should even start against Ole Miss. I know he will, and he’s capable of leading them to a win.”

Still, Finebaum placed the responsibility on the head coach rather than the second-year starter. “But I blame Sarkisian for every aspect of this,” Finebaum said.

“And this is on you, Sarkisian. It is terrible. It’s embarrassing what you’ve done to Arch Manning. And I wonder if he’s going to regret the day that he went to play for Steve Sarkisian.”

Manning went 14-of-20 for 173 yards and a late touchdown to Cam Coleman against Florida’s 110th-ranked defense. Sarkisian said after the game that his quarterback wasn’t the only problem. “Was Arch perfect? No. But nobody was perfect on offense today,” he said.

Texas’ Playoff path after Florida loss

Finebaum said the Longhorns can still recover, though his confidence is fading. Texas owns a 24-23 win over Ohio State, then ranked No. 1, and a 20-17 win at Tennessee.

“Until now, I think we all could say, ‘Well, they have two great wins,’” Finebaum said. “But if they lose another game, you have to seriously question whether they would be the 9-3 team.”

That echoes his July warning that a 9-3 finish would be a disaster for a roster this deep. When Barrie asked for his headline on the first half of the season, Finebaum pointed straight to Austin. “The headline really for me is Texas,” he said. “Steve Sarkisian flops again.”

“But yeah, I have very little faith in Texas right now,” Finebaum added.

Ole Miss visits Austin on Saturday at 7:30 p.m. ET on ABC, and Texas still has road trips to Missouri, LSU and Texas A&M left on its regular-season schedule.