NASHVILLE -- College football roster building is a might-makes-right exercise when it comes to competing for a national championship. "There's a connection between who spends the most and who has the best roster," according to one Big Ten general manager. Yes, parity reigns compared to years past, but it's a specific version of parity: more of an increased middle class among the Power Four, with a barrier to entry into the championship tier.
In 2024, that number was roughly $20 million, which was about what champion Ohio State spent on its roster that year, with some teams exceeding $30 million. In 2026, according to reporting by CBS Sports, the usual suspects of the 15 or so title contenders are each spending over $30 million on their rosters. So who's getting the most bang for their buck?
CBS surveyed 23 front office employees across the sport. A clear group emerged from the straw poll. "There's a tier of Texas, Oregon, Ohio State, Miami and Notre Dame," according to an ACC assistant general manager.
Only one person gave a team outside of those five. In total mentions, Texas holds the top spot with 11 front-office members polled, bringing the Longhorns up either on their own or alongside another team. "It's hard not to look at Texas and be like Jesus, is this the year that Sark just rolls through everything?" another Big Ten GM said.
But an SEC staffer who agreed Texas had the best roster cautioned: "We said that about LSU last year. These days, you really don't know until teams hit the field with all the portal stuff. Who woulda thought Virginia woulda made the run they did last year?" It should be no surprise that Ohio State was the next most-mentioned team, with eight people bringing up the Buckeyes either on their own or alongside another team (often Texas).
According to a Big Ten assistant GM, it all comes down to the Buckeyes' depth. "Some teams may have a better peak player at a position here or there, or better 1-22, but nobody is better from 23-44. They've got backup players who I turn the tape on and say they'd start for us today." Miami was the next most-cited team with six mentions, broken down along roughly regional lines.
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