user: ### NOW ANSWER:
Question: Name the poles for avg finish is 26.8
Columns: ['Year', 'Starts', 'Wins', 'Top 5', 'Top 10', 'Poles', 'Avg. Start', 'Avg. Finish', 'Winnings', 'Position', 'Team(s)']
Types: ['real', 'real', 'real', 'real', 'real', 'real', 'text', 'text', 'text', 'text', 'text']
Sample row: [1987.0, 1.0, 0.0, 1.0, 1.0, 0.0, '21.0', '5.0', '$1,825', '83rd', 'Ken Schrader Racing']
SQL:

assistant: SELECT "Poles" FROM "Table" WHERE "Avg. Finish" = '26.8';