September 24, 2006 AP Poll
| Rank | Team |
|---|---|
| 1 | Ohio State |
| 2 | Auburn |
| 3 | USC |
| 4 | West Virginia |
| 5 | Florida |
| 6 | Michigan |
| 7 | Texas |
| 8 | Louisville |
| 9 | LSU |
| 10 | Georgia |
| 11 | Virginia Tech |
| 12 | Notre Dame |
| 13 | Iowa |
| 14 | Oregon |
| 15 | Tennessee |
| 16 | Oklahoma |
| 17 | TCU |
| 18 | Clemson |
| 19 | Florida State |
| 20 | California |
| 21 | Nebraska |
| 22 | Boise State |
| 23 | Rutgers |
| 24 | Georgia Tech |
| 25 | Missouri |