The Southeastern Conference (SEC) is a college athletic conference headquartered in Birmingham, Alabama, which operates in the southeastern part of the United States. The SEC participates in the National Collegiate Athletic Association (NCAA) Division I in athletic competitions; for football, it is part of the Football Bowl Subdivision (FBS; formerly Division I-A). The conference is one of the most successful financially, consistently leading most conferences in revenue distribution to its members, including an SEC record $209.0 million for the 2009–2010 fiscal year. - Source: Wikipedia
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