N2FL NCAA Top 25 Teams
*rankings finalized on January 8, 2008
| Rank | Team | W-L | AP Poll | USA Today | Previous Game Results |
| 1. | LSU | 12-2 | 1 | 1 | def. Ohio State 38-24 in the BCS National Championship |
| 2. | USC | 11-2 | 3 | 2 | def. Illinois 49-17 in the Rose Bowl |
| 3. | Georgia | 11-2 | 2 | 3 | def. Hawaii 41-10 in the Sugar Bowl |
| 4. | Ohio State | 11-2 | 5 | 4 | lost to LSU 24-38 in the BCS National Championship |
| 5. | Missouri | 12-2 | 4 | 5 | def. Arkansas 38-7 in the Cotton Bowl |
| 6. | Kansas | 12-1 | 7 | 7 | def. Virginia Tech 24-21 in the Orange Bowl |
| 7. | West Virginia | 11-2 | 6 | 6 | def. Oklahoma 48-28 in the Fiesta Bowl |
| 8. | Oklahoma | 11-3 | 8 | 8 | lost to West Virginia 28-48 in the Fiesta Bowl |
| 9. | Virginia Tech | 11-3 | 9 | 9 | lost to Kansas 21-24 in the Orange Bowl |
| 10. | Texas | 10-3 | 10t | 10 | def. Arizona State 52-34 in the Holiday Bowl |
| 11. | Boston College | 11-3 | 10t | 11 | def. Michigan State 24-21 in the Champs Sports Bowl |
| 12. | Tennessee | 10-4 | 12 | 12 | def. Wisconsin 21-17 in the Outback Bowl |
| 13. | Florida | 9-4 | 13 | 16 | lost to Michigan 35-41 in the Capital One Bowl |
| 14. | Arizona State | 10-3 | 16 | 13 | lost to Texas 34-52 in the Holiday Bowl |
| 15. | Auburn | 9-4 | 15 | 14t | def. Clemson 23-20(OT) in the Chick-Fil-A Bowl |
| 16. | Oregon | 9-4 | 23 | 24 | def. South Florida 56-21 in the Sun Bowl |
| 17. | Michigan | 9-4 | 18 | 19 | def. Florida 41-35 in the Capital One Bowl |
| 18. | Hawaii | 12-1 | 19 | 17 | lost to Georgia 10-41 in the Sugar Bowl |
| 19. | BYU | 11-2 | 14 | 14t | def. UCLA 17-16 in the Las Vegas Bowl |
| 20. | Illinois | 9-4 | 20 | 18 | lost to USC 17-49 in the Rose Bowl |
| 21. | Clemson | 9-4 | 21 | 22 | lost to Auburn 20-23(OT) in the Chick-Fil-A Bowl |
| 22. | Wisconsin | 9-4 | 24 | 21 | lost to Tennessee 17-21 in the Outback Bowl |
| 23. | Cincinnati | 10-3 | 17 | 20 | def. Southern Miss. 31-21 in the PapaJohns.com Bowl |
| 24. | Texas Tech | 9-4 | 22 | 23 | def. Virginia 31-28 in the Gator Bowl |
| 25. | Virginia | 9-4 | -- | -- | lost to Texas Tech 28-31 in the Gator Bowl |
| Other Notables: | Penn State (9-4) |
| Oregon State (9-4) | |
| Kentucky (8-5) | |
| Boise State (10-3) | |
| Wake Forest (9-4) | |
| South Florida (9-4) | |
| * | Appalachian State (13-2) |
| * | The Mountaineers were honorably included after becoming the first-ever 1-AA program to win 3-straight National Championships |
| and also because of their history-making victory over then #5 Michigan in Ann Arbor. |