December 3, 2006 AP Poll
| Rank | Team |
|---|---|
| 1 | Ohio State |
| 2 | Florida |
| 3 | Michigan |
| 4 | LSU |
| 5 | Louisville |
| 6 | Wisconsin |
| 7 | Oklahoma |
| 8 | USC |
| 9 | Boise State |
| 10 | Auburn |
| 11 | Notre Dame |
| 12 | Arkansas |
| 13 | West Virginia |
| 14 | Virginia Tech |
| 15 | Wake Forest |
| 16 | Rutgers |
| 17 | Tennessee |
| 18 | Texas |
| 19 | BYU |
| 20 | California |
| 21 | Texas A&M |
| 22 | Nebraska |
| 23 | Boston College |
| 24 | Oregon State |
| 25 | TCU |