College Football Enters 2026 Season With Ohio State on Top and Major Changes Off the Field
Preseason rankings, playoff questions, player eligibility lawsuits and rising financial pressures dominate the sport ahead of opening weekend.
By Staff Report | August 20, 2026
With the opening kickoff approaching, the college football world is already producing championship debates, legal developments and financial questions that could shape the 2026 season long before the first playoff rankings are released.
Ohio State will begin the year as the nation’s No. 1 team after receiving 40 first-place votes in the Associated Press preseason poll. Oregon is ranked second, followed by Georgia, Notre Dame and Texas. Indiana, Miami, Texas A&M, Ole Miss and Oklahoma complete the top 10.
The placement of Ohio State and Oregon gives the Big Ten the first two positions in the preseason AP poll for only the second time and the first in 65 years. The SEC, however, continues to demonstrate its depth, placing nine teams in the Top 25 and five in the first 10. ESPN/AP preseason poll
That balance of power will receive an early test on Sept. 12. Ohio State travels to face fifth-ranked Texas, while No. 10 Oklahoma visits No. 16 Michigan. Both games could influence the national championship race and provide an early comparison between two of the sport’s most powerful conferences.
Texas enters the season carrying considerable attention as quarterback Arch Manning attempts to lead the Longhorns through another demanding SEC schedule. Georgia begins at No. 3, while Texas A&M, Ole Miss, Oklahoma, LSU and Alabama give the conference an unusually large group of prospective playoff contenders.
The Big 12’s highest-ranked team is No. 12 Texas Tech. BYU is tied with USC at No. 14, while Utah is ranked 21st and Houston 23rd. Miami leads the ACC contingent at No. 7, followed by SMU, Louisville and others attempting to strengthen the league’s national standing.
Playoff Field Remains at 12 Teams
The College Football Playoff will remain a 12-team competition for the third consecutive season, although its qualification rules have been adjusted.
Champions of the ACC, Big Ten, Big 12 and SEC are guaranteed places in the field. The highest-ranked champion from the American, Conference USA, Mid-American, Mountain West, Pac-12 or Sun Belt will also qualify. The remaining seven positions will be awarded to at-large teams.
That system replaces the previous rule granting automatic bids to the five highest-ranked conference champions, regardless of league. Forbes’ CFP format overview
Debate over another expansion has not disappeared. College football leaders are considering possible changes for 2027, with some conferences supporting a field as large as 24 teams. A decision is expected by the end of the year, but disagreements over automatic bids, access and revenue distribution remain significant. Front Office Sports
Eligibility Lawsuit Creates Late Roster Uncertainty
A temporary restraining order has introduced another layer of uncertainty shortly before the season.
More than 30 former college athletes who signed with professional teams are seeking an additional year of NCAA eligibility. The group argues that members of the 2022 recruiting class were placed at a disadvantage because they did not receive the same COVID-related eligibility relief provided to earlier classes.
The court order could give qualifying players a brief opportunity to enter the transfer portal and pursue a return to college football. Former Ole Miss players Zxavian Harris, Wydette Williams and Dae’Quan Wright are among those connected to the case.
A temporary order does not guarantee that the athletes will ultimately be declared eligible. NCAA regulations, conference transfer restrictions, enrollment requirements and the outcome of additional court proceedings could all affect whether any of them appear in a game.
The case is another example of how college football’s eligibility system is increasingly being tested in court rather than settled solely through NCAA legislation.
Financial Arms Race Continues
Away from the field, athletic departments are facing mounting pressure to fund player compensation while maintaining coaching staffs, facilities and Olympic sports.
Schools can now distribute millions of dollars directly to athletes under the revenue-sharing system created following the House settlement. At the same time, travel expenses, coaching salaries and facility costs continue to rise.
Several state governments are providing financial assistance to public university athletic programs. North Carolina distributes sports-betting tax revenue to selected universities, while Wisconsin approved millions of dollars for athletic expenses. Critics contend that taxpayer support could intensify college sports’ spending race; supporters view successful athletic programs as valuable economic and cultural assets. Associated Press
Universities are also searching for new revenue through jersey sponsorships, stadium naming rights, ticket fees and mixed-use entertainment districts. Tennessee and Iowa State are among the schools exploring large developments designed to generate income throughout the year instead of only on football Saturdays. Associated Press
A Season of Change Approaches
The 2026 campaign officially begins with Week 0 games on Aug. 29, followed by the larger Labor Day weekend schedule.
Ohio State may occupy the top position today, but an expanded national championship race, a crowded SEC field and several early intersectional games should quickly test the preseason order.
College football is also entering another season in which the most important developments may not be confined to stadiums. Court decisions, revenue-sharing agreements and negotiations over the future playoff structure will unfold alongside the games.
For the moment, however, attention is turning back toward the field. Training camps are nearing their conclusion, starting quarterbacks are being selected, and programs across the country are preparing to discover whether their preseason expectations can survive opening day.
