Ohio State's football roster is estimated to cost as much as $55 million, according to a new report from The Athletic that ranks college football programs by projected roster spending — and the Buckeyes sit at the top of the list.

Texas and Oregon round out the top three in the estimates, which attempt to put a dollar figure on what it costs to assemble a contending roster in the era of name, image and likeness deals and the transfer portal.

The report also highlights specific matchups for the 2026 season, including Ohio State-Oregon and Texas-LSU, as games featuring two of the most expensive rosters in the country.

Other programs landed in different spots depending on their conference. Auburn's estimated roster budget was compared against its SEC peers in a separate AL.com breakdown, while Cal was reported to rank in the middle of the ACC in player payment allotment, according to SI.com.

The estimates are not official university figures. The Athletic's numbers are projections based on available reporting, and athletic departments do not publicly disclose exact NIL and revenue-sharing totals, making any single number difficult to verify.
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Even so, the spread between the top and the middle of the pack is drawing attention, particularly as revenue sharing with athletes becomes a formal part of college sports finances.

What remains unclear is how much these spending gaps will actually translate to results on the field. Programs with smaller estimated budgets have still landed blue-chip recruits and reached the playoff in recent seasons.
The 2026 season will offer an early test, with several of the highest-spending rosters scheduled to face off against each other directly.