N2FL NCAA Top 25 Teams
*rankings finalized on January 9, 2007
| Rank | Team | W-L | AP Poll | USA Today | Previous Game Results |
| 1. | Florida | 13-1 | 1 | 1 | def. Ohio State 41-14 in the BCS National Championship |
| 2. | Ohio State | 12-1 | 2 | 2 | lost to Florida 14-41 in the BCS National Championship |
| 3. | LSU | 11-2 | 3 | 3 | def. Notre Dame 41-14 in the Sugar Bowl |
| 4. | USC | 11-2 | 4 | 4 | def. Michigan 32-18 in the Rose Bowl |
| 5. | Wisconsin | 12-1 | 7 | 5 | def. Arkansas 17-14 in the Capital one Bowl |
| 6. | Louisville | 12-1 | 6 | 7 | def. Wake Forest 24-13 in the Orange Bowl |
| 7. | Michigan | 11-2 | 8 | 9 | lost to USC 18-32 in the Rose Bowl |
| 8. | Boise State | 13-0 | 5 | 6 | def. Oklahoma 43-42(OT) in the Fiesta Bowl |
| 9. | Auburn | 11-2 | 9 | 8 | def. Nebraska 17-14 in the Cotton Bowl |
| 10. | West Virginia | 11-2 | 10 | 10 | def. Georgia Tech 38-35 in the Gator Bowl |
| 11. | Oklahoma | 11-3 | 11 | 11 | lost to Boise State 42-43(OT) in the Fiesta Bowl |
| 12. | Texas | 10-3 | 13 | 13 | def. Iowa 26-24 in the Alamo Bowl |
| 13. | California | 10-3 | 14 | 14 | def. Texas A&M 45-10 in the Holiday Bowl |
| 14. | Rutgers | 11-2 | 12 | 12 | def. Kansas State 37-10 in the Texas Bowl |
| 15. | Arkansas | 10-4 | 15 | 16 | lost to Wisconsin 14-17 in the Capital One Bowl |
| 16. | Wake Forest | 11-3 | 18 | 17 | lost to Louisville 13-24 in the Orange Bowl |
| 17. | BYU | 11-2 | 16 | 15 | def. Oregon 38-8 in the Las Vegas Bowl |
| 18. | Virginia Tech | 10-3 | 19 | 18 | lost to Georgia 24-31 in the Chick-fil-A Bowl |
| 19. | Notre Dame | 10-3 | 17 | 19 | lost to LSU 14-41 in the Sugar Bowl |
| 20. | Boston College | 10-3 | 20 | 20 | def. Navy 25-24 in the Meineke Car Care Bowl |
| 21. | TCU | 11-2 | 22 | 21 | def. Northern Illinois 37-7 in the Poinsettia Bowl |
| 22. | Penn State | 9-4 | 24 | 25 | def. Tennessee 20-10 in the Outback Bowl |
| 23. | Tennessee | 9-4 | 25 | 23 | lost to Penn State 10-20 in the Outback Bowl |
| 24. | Oregon State | 10-4 | 21 | 22 | def. Missouri 39-38 in the Sun Bowl |
| 25. | Nebraska | 9-5 | -- | -- | lost to Auburn 14-17 in the Cotton Bowl |
| Other Notables: | Georgia (9-4) |
| Hawaii (11-3) | |
| Georgia Tech (9-5) | |
| Texas A&M (9-4) | |
| Maryland (9-4) | |
| Houston (10-4) | |
| South Carolina (8-5) |