Note: Again, this list doesn't reflect how guys figure to get drafted. It is directly off their impact on the field this season and does not include any injured players (Kelley Washington, Lee Evans, Carnell Williams, etc.)

	USC's Carson Palmer, who won the Heisman, has our vote as the nation's best player.

1. Carson Palmer, USC, QB: Torched Iowa, he looks like a more mobile Drew Bledsoe.
2. Rashaun Woods, Oklahoma State, WR: Nobody dominated more hyped one-on-one matchups.
3. Terence Newman, K-State, CB: More than the country's top DB, he also was a factor as a WR and a return guy.
4. Matt Wilhelm, Ohio State, LB: A rare specimen: A speed guy who almost never misses a tackle.
5. Willis McGahee, Miami, RB: Played great in every game UM had. . .until the injury. Had 28 TDs.
6. Charles Rogers, Michigan State, WR: Randy Moss without the whining.
7. Byron Leftwich, Marshall, QB: Pure passer, battled through injuries to complete 67 percent and lead country in total offense with 356 yards per game.
8. Teddy Lehman, Oklahoma, LB: The wild man is a 4.38 guy who actually plays that fast.
9. Mike Doss, Ohio State, S: More than just a hitter, he showed in the title game, he could hold his own in coverage.
10. Terrell Suggs, Arizona State, DE: Stud pass rusher had five lethal moves. With two sacks in Holiday Bowl, he pushed his NCAA record to 24.
11. E.J. Henderson, Maryland, LB: Finally healthy after back problems, he ate up Tennessee.
12. Kellen Winslow II, Miami, TE: Nation's most improved player. Was the best player at the Fiesta Bowl.
13. Brad Banks, Iowa, QB: Orange Bowl drops him a little, but not much after superb season, where led I-A in passing efficiency.
14. Larry Johnson, Penn State, RB: No matter what you can say about those games against "tougher" defenses, 2,000 yards is still 2,000 yards.
15. David Pollack, Georgia, DE: Converted FB is a natural coming off the edge. Had 14 sacks, two INTs and forced three fumbles.
16. Jordan Gross, Utah, OT: Has the size, agility and attitude, scouts love him and now that he's out of the conference, so do Mountain West coaches.
17. Cory Redding, Texas, DE: Finished the season near 100 percent and back to his devastating self with five TFLs in the Cotton Bowl. Had 22 TFLs and forced four fumbles.
18 Troy Polamalu, USC, S: Only the nagging injuries keep him out of the top 10.
19. Chris Gamble, Ohio State, CB/WR: Playmaker. Made game-saving picks all season. Then, with some help, contained Andre Johnson in the Fiesta Bowl.
20. Reggie Williams, Washington, WR: Again overwhelmed DBs. This time hauled in 94 passes for 1,454 yards and 11 TDs.
21. Gerald Hayes, Pitt, LB: Great instincts, great heart led him to another 100-tackle (133) season and a big part in holding Steven Jackson to 34 yards on 19 carries in Insight Bowl.
22. Brett Williams, FSU, OT: Won ACC's top linemen award for second consecutive year.
23. Rien Long, Washington St., DT: Had 21.5 TFLs and 13 sacks manning the inside for Wazzu.

	Oklahoma explosive RB Quentin Griffin was one of the best running backs in the country.

24. Quentin Griffin, Oklahoma, RB: Great balance and quickness and surprising power led him to 1,884 rushing yards.
25. Jonathan Sullivan, Georgia, DT: Helped clear the way for Pollack and Dawg LBs. Non-stop motor made him better than Richard Seymour or Marcus Stroud.
26. Roy Williams, Texas, WR: Once the hammy got healed, he ate up DBs. Had 4 for 142 against good LSU defense in the Cotton Bowl.
27. Marlin Jackson, Michigan, CB: Big Ten WRs call him the toughest cover guy in the conference.
28. Maurice Clarett, Ohio State, RB: Can do it all. Even play defense apparently.
29. Andre Johnson, Miami, WR: The biggest and the fastest WR, averaged 21 yards per, but drops a little for not taking over the title game.
30. Terry Pierce, K-State, LB: Big, physical and fast, he had 104 tackles and 14 TFLs and was the biggest reason why K-State led the Big 12 in run D.
31. Eric Steinbach, Iowa, OG: The best of a great O-line.
32. Ken Dorsey, Miami, QB: Overlooked ability to check out of plays was always key with him. Dorsey will go down as one of the greatest winners in college history.
33. Chris Brown, Colorado, RB: Terrific pure runner and a great fit for CU's system, but had some fumbling problems.
34. Larry Fitzgerald, Pitt, WR: The Panthers most unstoppable offensive weapon since Tony Dorsett.
35. Mike Williams, USC, WR: Larry Fitzgerald West had one bad game with four drops, but was superb otherwise: 81 rec., 1,265 yards and 14 TDs.
36. Andre Woolfork, Oklahoma, CB: All the tools; still refining technique, he will be even better as a pro than as a collegian.
37. Derrick Johnson, Texas, LB: Led UT with 119 tackles and nine stops and three tackles behind the line against LSU.

	QB Kliff Kingsbury finished his career as one of the best ever at Texas Tech.

38. Kliff Kingsbury, Texas Tech, QB: Tough guy QB was more than a product of the system. Also threw for 5,000 yards by the way.
39. Vince Manuwai, Hawaii, OG: Surrendered just one sack in almost 600 pass plays.
40. Jimmy Kennedy, Penn. St., DT: Good season (had four sacks against Wisconsin's talented O-line); the 335-pounder should be an even better pro.
41. Darren Sproles, K-State, RB: Tiny speedster is like Q Griffin minus a little of the power. Had 1,465 rushing yds and 17 TDs.
42. Jason Gesser, Washington St., QB: Inch-for-inch the toughest QB around.
43. Musa Smith, Georgia, RB: Hard-driving runner got stronger as the season wore on.
44. Shaun McDonald, Arizona St., WR: Former soccer star is classic Smurf wideout. Caught 76 passes for 18 yards per and 13 TDs.
45. Avon Cobourne, WVU, RB: Not the biggest or the fastest, but still darted his way to 1,710 yards in a one-two punch attack.
46. Kenny King, Alabama., DL: Looking or a reason why 'Bama had the SEC's top run D? Start here.
47. LaMarcus McDonald, TCU, LB: Not too big, but relied on his extreme quickness to make 11 sacks and 30 tackles behind the line.
48. Terrence Holt, NC State, S: Improved as a tackler to go with good ball skills and unbelievable kick-blocking skills.
49. Booger Kennedy, North Texas, NG: The 5-foot-9, 305-pounder former standout point guard might be the most unblockable guy in the country.
50. Shawn Andrews, Arkansas, OT: Paved the way for the SEC's top ground attack.
51. Boss Bailey, Georgia, LB: A bit thin, but probably the most athletic linebacker in the country. Had six sacks and blocked three kicks.
52. Michael Haynes, Penn State, DE: Relied on power and quickness to pile up 15 sacks, 23 TFLs and seven forced fumbles.
53. Kenny Peterson, Ohio State, DT: Too quick and talented for Miami line.
54. Lee Suggs, Va. Tech, TB: Quietly ran for 1,300 yards and 22 TDs.
55. Taylor Jacobs, Florida, WR: Despite a trying year for Grossman, TJ still had 71 catches for almost 1,100 yards.
56. Brandon Everage, Oklahoma, S: Great in run support and played the pass well (6 INTs), although struggled a bit against Oklahoma State.

	Philip Rivers could be a Heisman favorite next season.

57. Philip Rivers, NC State, QB: Blistered ND defense for 23 of 37 for 228 yards and 2 TDs in Gator Bowl.
58. Dallas Clark, Iowa TE: Mackey winner was more than just a possession guy. Had 4 catches for 97 yards in Orange Bowl.
59. Jon Vilma, Miami, LB: Smart and agile, he helped UM bottle up Clarett.
60. Tommie Harris, Oklahoma, DT: A groin injury kept him to about 70 percent, but he was still a guy teams had to double all year.
61. Sean Taylor, Miami, S: Hits like a linebacker and covers like a corner; made two picks in title game. Had 85 tackles.
62. Cecil Sapp, Colorado St., RB: Physical back (1,600 rush yards) epitomized Rams scheme.
63. Michael Boulware, FSU, LB: Blossomed into nation's top coverage 'backer. Also FSU's No. 2 tackler.
64. Rex Grossman, Florida, QB: His work in the downpour at Knoxville was the best performance of the season, but the rest of the year wasn't even close.
65. Trent Smith, Oklahoma, TE: OU's go-to guy showed this year he also was a capable blocker.
66. William Joseph, Miami, DT: Still a force, but didn't have the impact he had last season. Had 15 TFLs.
67. Jeff Faine, Notre Dame, C: Scrapper helped give Irish their fighting attitude this fall.
68. Dave Ragone, Louisville, QB: Bulldog QB battled most of the season without any O-line.
69. Stu Schweigert, Purdue, S: Plays the run and the pass well. Might even play some offense next fall. Had 89 tackles.
70. Matt Schaub, Virginia, QB: Developed as a top pocket passer; 28 TDs, 7 INTs.
71. Lance Mitchell, Oklahoma, MLB: Few JCs make a smoother transition than he did. Learned on the fly and led OU with 124 tackles.
72. Dan Klecko, Temple, DE: A great technician with a non-stop motor, he had 22.5 TFLs.
73. Will Smith, Ohio State, DE: The flashy half of a great DE combo (with Darrion Scott), Smith had 12.5 TFLs.
74. Michael Turner, Northern Illinois, RB: Turner the Burner rolled for 1915 rushing yards, including 632 in NIU's final three games.
75. Anquan Boldin, FSU, WR: Good speed, great size, the 6-2, 226-pounder led the ACC with 13 TDs.
76. Bradie James, LSU, LB: The leader of a great defense, he had 104 tackles, twice as many as the Tigers next best linebacker.
77. Karlos Dansby, Auburn, LB: The big-play man of a superb linebacking crew, Dansby had 11 TFLs, 3 INTs and forced two fumbles.
78. Derrick Strait, Oklahoma, CB: May not be the prospect Woolfolk is, but may be more polished and was more productive (6 picks).
79. Chris Simms, Texas, QB: So he wasn't flawless against OU? Who is? Give him credit for torching LSU's vaunted D, the SEC's top pass defense.
80. Brett Romberg, Miami, C: More than just the best quote in college football, he was also the leader of UM's O-line.
81. Shane Walton, Notre Dame, CB: Made huge plays all season long, finishing with 7 INTs with two going back for touchdowns.
82. Seneca Wallace, Iowa State, QB: Awesome to start and then tailed off as the tough comp wore on him and the Cyclones. A 15-18 TD-INT ratio is hard to overlook.
83. Dewayne White, Louisville, DE: Ankle injury and double teams limited him to only 9.5 sacks.
84. Kyle Boller, Cal, QB: Thanks to Jeff Tedford, the strong-armed senior improved as much as any QB.
85. Artose Pinner, Kentucky, RB: Do-it-all back was a nightmare for SEC's defenses.
86. Justin Miller, Clemson, CB: Slick coverman (7 picks) was best freshman DB in the country.
87. Jim Leonhard, Wisconsin, S: Former walk-on was a revelation, picking off 11 passes and leading the Big Ten with 25 passes broken-up.
88. Jarrod Penright, Texas A&M, LB: Top big-play guy for the Aggies. Forced five fumbles and had 10 sacks and 15 TFLs.
89. Victor Hobson, Michigan, LB: Top man on a strong front seven, he had a team-high 99 tackles and 15 TFLs.
90. Jared Lorenzen, Kentucky, QB: 24-5 TD-INT ratio speaks for itself. Pound-for-pound rating, um, not as good.
91. Mike Saffer, UCLA, OT: Smooth technician played through injuries to help tiny to a Tyler Ebell breakout year.
92. Calvin Pace, Wake Forest, DE: The 6-6, 270-pound senior had 22 tackles for losses and eight sacks. Not bad for a former prep QB.
93. J.R. Tolver, San Diego State, WR: Think WRs will want to play in Tom Craft's system? Tolver had 128 grabs for 1,785 yards and 13 TDs. And yes, he is legit.
94. Nathan Vasher, Texas, CB/PR: Despite injuries, still broke up 15 passes, picked off four and was one of the nation's most dangerous punt returnmen (14.2 ypr).
95. Nate Burleson, Nevada, WR: Silky smooth receiver became Pack's attack: 138 rec., for 1,629 yards and 12 TDs.
96. Claude Harriott, Pitt, DE: Rapidly developing big-play force for the Panthers. Had 20 TFLs and 9.5 sacks.
97. Cody Pickett, Washington, QB: Threw for almost 4,500 yards and should continue to evolve in the future first-rounder.
98. Mike Seidman, UCLA, TE: Next to Winslow, he was the country's top deep threat among tight ends.
99. Brock Forsey, Boise St., RB: Hard-nosed pile-driver led nation with 32 TDs.
100. Ken Hamlin, Arkansas, S: Thunderous hitter will be the next Hog DB standout in the NFL.

Bruce Feldman covers college football for ESPN The Magazine. E-mail him at bruce.feldman@espnmag.com.