Ohio State and LSU play each other next Monday night on the football field for the college football national championship (Go Bucks).  But if we were ranking the top two college football teams in terms of revenue and profits, who would be the top contenders?

Hint : it's not OSU or LSU, even though both are in the top 10.

According to an article on CNNMoney, it would be Texas vs. Notre Dame for the financial national championship.

If you are a fan of college football, you have witnessed the large number of upsets this season.  However, in terms of finances, there aren't many upsets in the list of top 10. 

The teams that can be found in the top 10 (based upon 2005 data available from the U.S. Department of Education) include : 
        Texas
        Notre Dame
        Georgia
        Michigan
        Florida
        Auburn
        Ohio State
        Alabama
        Penn State
        LSU

Granted, any one of these teams can have a bad year from time-to-time (such as Notre Dame's record this season), but by and large, these teams are near of the the top of the polls from year-to-year.  Note that much of this is due to the large sums of money that the large conferences make from the BCS system.

Regardless of who makes the most money, here's hoping for an entertaining week of bowls.  Happy New Year!