by Jim Feist

It is time to kick off a new football season. College football begins September 3rd and here’s a look at the top teams, starting with my top 21-40.

40. Western Michigan: Fifth-year head coach Bill Cubit runs a fine program, off a 9-4 SU, 5-7 ATS season. The Broncos return seven starters on offense, led by 6-4 senior QB Tim Hiller (36 TDs, 10 picks). The offense was explosive in 2008, with 121 yards rushing, 301 yards passing and 29.8 ppg. He's been starting since his freshman season.

Western Michigan has a legitimate 1-2 punch in the backfield with senior Brandon West (1,026 yards, 5.0 ypc) and sophomore Aaron Winchester, plus deep threat junior WR Juan Nunez. The defense returns just 4 starters to a unit that was decent, allowing 23.8 ppg. Western Michigan was 9-6 over the total the last two falls.

39. Rutgers: The Knights have a great coach in Greg Schiano, off an 8-5 SU, 7-5 ATS campaign. They outscored teams by a 29-18 averaging with an explosive offense that rolled up 128 yards rushing and 266 yards passing per game. They are loaded in the running game, so don't be surprised if Rutgers returns to a power running style. The offensive line has the potential to be among the best in school history.

Senior RB Kordell Young (554 yards), junior RB Jourdan Brooks (516 yards, 5.2 ypc), junior Joe Martinek (404) and junior Mason Robinson all return, a mixture of speed and power. The passing game will take its lumps with senior QB Jabu Lovelace, who's a better athlete than a passer. His top two targets are back in 6-foot-4 senior WR Kenny Britt (1,371 yards) and senior WR Tim Brown (565 yards). The defense is tough, led by senior DE George Johnson, a former transfer from Virginia, on a physical front line. Another winning season and a bowl will be in the cards.

38. South Florida: There's no secret anymore about the South Florida Bulls and Head Coach Jim Leavitt, off another winning season at 8-5. The top players each on offense and defense return. They run an uptempo spread offense behind electric senior QB Matt Grothe (18 TDs, 14 picks, 591 rush yards).

The defense returns pass rushing terror senior George Selvie returns, trying to recapture his All-America form of 2007 after an ankle injury bothered him in 2008. South Florida is 19-5 SU, 15-6 ATS at home the last four years. This is a program on the rise and a fourth straight bowl game is likely. (Follow Jim on Twitter at https://twitter.com/JimFeistSports).

37. Nebraska: Nebraska has been a beast offensively, even under Bo Pelini, but they lose QB Joe Ganz and all the top playmakers, so this is really the first real look at the Pelini offense. Sophomore QB Patrick Witt is trying to prove he's ready for the big time, while QB Kody Spanos is in the mix. The ground game has junior RB Roy Helu Jr (803 yards), a sizzling 6.4 yards per carry, and junior RB Quentin Castille (467 yards), plus the wide receiving corps is very good.

Can they approach last season's offensive numbers: 36 points, with 173 yards rushing and 284 yards passing per game? The defense allowed 29 ppg and has a ways to go, though Pelini said he is happy with the way All-Big 12 defensive tackle Ndamukong Suh is taking charge of the defense. Nebraska is 2-2 SU, 3-1 ATS under Pelini on the road. Early road trips to Virginia Tech and Missouri will tell a lot about the defense and new QB.

36. Central Michigan: The Chippewas (8-5 SU, 4-6-1 ATS) have had an electrifying offense the last few years under coach Butch Jones and QB Dan LeFevour. Central Michigan averaged 292 yards passing, 30 points and 132 yards rushing. Senior QB LeFevour is the MAC's best player and threw for 2,784 yards, 21 TDs, 6 picks while running for 592 yards.

His top two targets return in senior WR Bryan Anderson (865 yards) and junior WR Antonio Brown (998 yards). This offense should be explosive. Central Michigan is 13-5 SU, 12-4 ATS at home the last three years. Bettors beware: Central is 11-5 ATS its last 16 as a dog!

35. Virginia: Coach Al Groh's Cavaliers have been up and down while rebuilding the last few years. On offense, former Bowling Green head coach Gregg Brandon has been brought to Charlottesville to supercharge an offense that has been weak, trying a spread attack for 2009. Four starters return to anchor the offensive line and there is a QB battle between senior Jameel Sewell and junior Marc Verica. Sewell started all 13 games in 2007 and led the team to nine wins and a New Year’s Day bowl game.

On defense, they allowed 21.7 ppg and are thin at linebacker. That's a concern, as in Groh's 3-4 defense, playmaking linebackers are an absolute must. At least the defensive line has seven of the top eight returning. Virginia is 31-9 SU/25-14 ATS at home the last six seasons, but 12-22 SU/12-20 ATS on the road.

34. Boise State: The Boise State Broncos continue to roll, going 13-0, 10-3 and 12-1 the last three seasons under head coach Chris Peterson. Boise averaged 39 points, 162 yards rushing and 294 passing per game and returns sophomore QB Kellen Moore (25 TDs, 10 INTs), who had a terrific freshman campaign, throwing for 3,486 yards and 69% completions.

There is ample wideout experience with senior WR Jeremy Childs (802 yards) and junior WR Austin Pettis. The ground game has a new offensive line and loses monster back Ian Johnson. So look for 5-foot-9 junior RB Jeremy Avery, who ran for 672 and 614 yards the last two seasons. The defense was outstanding, allowing 12 points per game. Since 1999, Boise is 65-2 SU, 39-17 ATS at home on the blue carpet!

33. Notre Dame: You never know which Irish team under Charlie Weis is going to show up. They looked a little better in 2008, a 7-6 campaign, but they got smacked around by BC and USC, and lost at home to a horrible Syracuse squad, 24-23, as a 20-point favorite. There is reason for some optimism, with good recruiting classes, a lot of returning talent and a soft schedule.

Junior QB Jimmy Clausen (3,172 yards, 25 TDs, 17 picks) has been forced to carry the load behind a weak offensive line. Top target junior WR Golden Tate returns and was outstanding, with 58 catches for 1,080 yards and 10 TDs. Weis will resume calling plays for the Irish. 7 starters are back to a defense that hasn’t been very good under him. Notre Dame is 15-9 under the total the last two years.

32. Colorado: Last season injuries derailed what should have been a good offense for Coach Dan Hawkins, going 5-7 SU, 4-7 ATS. Remember that two years ago they shocked then-No. 3 Oklahoma, 27-24 as a 23-point dog. Eight starters return on offense, behind junior QB Cody Hawkins (17 TDs, 10 picks), a starter since his freshman season. 5-foot-6 sophomore RB Rodney Stewart (622 yards) led the team as a freshman and ran for a strong 4.7 yards per carry. They added one of the nation's top running backs in Darrell Scott, who stumbled as a freshman behind the banged-up offensive line.

Defensively, senior Bryan Stengel and soph Brandon Gouin lead a good LB corps. Because of the weak offense, Colorado was 6-3-1 under the total, but remember when they were healthy on offense in 2007 they went 8-5 over the total with a strong offense and a weak secondary. A good season is possible, though note they are 2-13 SU, 3-12 ATS on the road under Hawkins and 4-17 SU/ATS on the road the last four years.

31. Tennessee: The Volunteers went 9-4 and 10-4 in two straight seasons (10-4 ATS in 2007), then fell off the map last season in a 5-7 campaign that cost Coach Phil Fulmer his job. Such is life in the competitive SEC! New Lane Kiffin doesn't have much of a resume, but does have a dynamite staff around him, including Ed Orgereon (former Ole Miss coach) and his father, Monte Kiffin, who will run the defense

The main concern is the offense, which was a disaster. Jim Chaney is the new OC after spending the last three seasons as an assistant with the St. Louis Rams. The key will be 6-4 senior QB Jonathan Crompton (4 TDs, 5 INTs), who struggled badly. The overlooked defense was great, allowing 16.8 points per contest, with junior LB Rico McCoy back and senior DB Derrick Furlow in the secondary. They are on a 7-0-1 run under the total and 18-14 SU/18-13-1 ATS on the road the last six seasons.

30. T.C.U: Undervalued again! TCU went 11-2 SU, 8-4 ATS last season, 32-16 ATS the last four years. Coach Gary Patterson has 6 starters back on offense and 4 on defense. Patterson likes offensive balance and in 2008 the Frogs averaged 35 points, 215 yards rushing and 201 pass yards. Junior QB Andy Dalton has been playing since his freshman season and threw 11 TDs, 5 picks last fall for 2,242 yards.

The Horned Frogs' top rusher is back in senior RB Joseph Turner (577 yards, 4.0 ypc), plus QB Dalton ran for 432 yards, third most on the team. Three key players are back on the O-line, while junior WR Jimmy Young (988 yards) is back. The defense loses it top pass rushers, but still has 4 starters back, including DE Jerry Hughes. TCU allowed just 10.9 ppg. They are talented enough to challenge for the Mountain West title and carry an 11-1 SU/10-1 ATS home record into the new season.

29. Missouri: Mizzou was explosive offensively last season, averaging 42 points, 157 yards rushing and 340 yards passing. They lost their top offensive threats to the NFL, so Head Coach Gary Pinkel turns to sophomore QBs 6-foot-5 Blaine Gabbert and Jimmy Costello. New offensive coordinator Dave Yost is expected to tweak the spread offense a bit and use more power running. The focus will be on junior RB Derrick Washington, who ran for 1,036 yards, 5.9 yards per carry as a sophomore.

Three starters are gone off the defensive front and the secondary needs three new starters. At least LB Sean Weatherspoon is back to anchor a good linebacking corps, while the secondary has senior CB Hardy Ricks. Mizzou is 14-6 over the total the last two years, 30-11 SU, 20-16 ATS its last 41 home games. They should go bowling, but won't be as dominant offensively as 2008.

28. Iowa: Kirk Ferentz has 6 starters back on offense and 8 on a defense that was 12th in the nation while allowing 13.3 ppg. The offense was mainly running, averaging 30 points, 189 yards rushing, 4.8 ypc, and 184 passing. Junior QB Rick Stanzi had a strong sophomore season, with 1,956 yards, 14 TDs and 9 picks.

They lost RB Shonn Greene and his 1,850 yards to the NFL, which is a huge, so the guy to watch is 5-foot-9 sophomore RB Jewel Hampton (463 yards, 5.1 yc). The top receivers are back, led by junior WR Derrell Johnson-Koulianos (639 yards) and senior WR Andy Brodell. The defense led the Big Ten in pass efficiency D and gets the entire linebacking corps back. The only drawback is the schedule, with road games at Penn State, Wisconsin, Michigan State and Ohio State. Iowa is 38-8 SU, 28-14-2 ATS at home.

27. Wake Forest: Run-oriented Wake Forest has always been competitive under 9th-year Demon Deacons Head Coach Jim Grobe. The last three years they have been sensational, at 28-12 SU, 24-15 ATS. QB Riley Skinner (13 TDs, 7 picks) is back for a fourth season to pilot the offense. The running game by committee is loaded, as usual, with junior RB Josh Adams, sophomore RB Brandon Pendergrass (528 yards, 3.5 ypc) and senior Kevin Harris.

The swarming defense has been great, allowing just 18.3 ppg. The defense is an attacking unit, though Wake is 16-9 over the total the last two years and loses LB Aaron Curry to the NFL. Wake is 7-4 ATS as a dog the last two years, 8-4 over the total their last 10 road games and 11-3 SU, 10-2 ATS their last 14 home games.

26. Illinois: Ron Zook took the Illini to the Rose Bowl in 2007 and has a shot at bouncing back from a losing campaign because of the offense. They averaged 28.7 points and 169 yards rushing (5.0 ypc) and 269 yards passing and return senior QB Juice Williams (22 TDs, 16 picks, 3,173 pass yards and 719 rushing yards).

He has all his key parts back from junior WR Arrelious Benn (1,055 yards) and Jeff Cumberland and tight end Michael Hoomanawanui. Senior RB Daniel Dufrene (663 yards) is a quick back who averaged 5.7 yards per carry. Keep an eye on junior WR Jarred Fayson, a former transfer from Florida. The defense is a concern along with an O-line that loses three starters. Note that Zook is 6-5 SU/4-7 ATS his last 11 games as a home favorite.

25. Utah: The Utes went 12-0 in 2004 under Urban Meyer, then topped that last season under Kyle Whittingham, a perfect 13-0 SU, 8-4 ATS 2008 season. Utah averaged 37 points, 168 yards rushing, 4.0 ypc, and 236 passing. The offense has new faces, though, with junior QB Corbin

Louks taking over for QB Brian Johnson. Louks is an excellent runner, plus redshirt freshman QB DeVonte Christopher is in the mix, the 2007 Nevada Gatorade Player of the Year.

New defensive coordinator Kalani Sitake will keep the defensive scheme the same, which has remained essentially intact for the past 15 years. They allowed 17 ppg last fall. Seven starters return on defense, led by senior All-America candidate LB Stevenson Sylvester. In the Sugar Bowl, he ravaged Alabama with three sacks and seven tackles. Utah is 31-6 SU, 23-10-1 ATS its last 37 home games.

24. NC State: If momentum is huge, NC State should be fired up for 2009, ending last season on a 4-1 SU, 5-0 ATS run under second-year coach Tom O'Brien. In fact, they have covered 8 straight games. The Wolfpack (6-7 SU, 10-2 ATS) found a quarterback in sophomore Russell Wilson, who was sensational with 17 TDs and only one interception! He expects to be fully recovered from a knee injury suffered in the Papa Johns Bowl.

The top pass catcher returns in 6-foot-3 junior WR Owen Spencer (609 yards, 5 TDs), along with 6-foot-4 junior WR Jarvis Williams (432 yards). The defense is a concern, giving up 26 ppg, as NC State was last in the ACC in pass defense. Safety Javon Morgan is expected to return after missing all of 2008 with a knee injury. The Wolfpack is 7-4 and 6-5 over the total the last two years with an improving pass offense and a suspect defense.

23. Oregon State: Mike Riley's Beavers are off a 9-4 SU/ATS season, including a thrilling 27-21 upset of USC. They like balance and this offense averaged 32 points, 165 yards rushing and 253 passing per game. Freshman of the Year RB Jacquizz Rodgers earned numerous All-America honors after rushing for 1,253 yards and scoring 12 touchdowns.

5-foot-7 junior RB James Rodgers (607), the brother of Jacquizz, caught 51 passes for 607 yards. They are a dynamite backfield pair, though small and injury-prone. More good news is that 6-foot-4 senior QB Sean Canfield (6 TDs 2 INTs) is back, along with 5-11 senior QB Lyle Moevao (19 TDs, 13 picks, 2,534 yards). Oregon State is 11-2 SU, 8-3 ATS its last 13 home games.

22. Cincinnati: Head coach Brian Kelly has done a great job and the Bearcats are off an 11-3 season with a Big East championship. The offense rotated a lot of QBs because of injuries, but still averaged 27 points, 121 yards rushing and 251 passing. For 2009, 7 starters return on offense, but they lost 10 on defense. They had to rotate an incredible 4 quarterbacks last season because of injuries, but that means they are loaded for 2009, led by 6-6 senior QB Tony Pike (2,407 yards, 19 TDs and 11 picks.)

The passing game is deep with senior WR Marshwan Gilyard (1,276 yards, 11 TDs) and junior WR Marcus Barnett (277). They should have the top passing attack in the Big East. The defense is being overhauled, but allowed 20 ppg. Cincy is 24-6 SU, 16-8 ATS at home the last five years, 10-3 SU on the road the last two. A winning season and another bowl is likely with this coach and all the returning offensive talent. Sports bettors note that Cincy is 4-2 SU, 5-1 ATS as a dog the last two seasons.

21. Wisconsin: Coach Bret Bielema is a defensive guy, but the story for 2009 is the offense. They averaged 28 points, 212 yards rushing and 192 passing last fall and the offense gets back seven starters, including fifth-year senior QB Dustin Sherer (1,389 yards, 6 TDs, 5 INTs). Junior RB John Clay (884 yards, 5.7 ypc) led the team in rushing behind a solid offensive line.

Bielema and OC Paul Christ have toyed with the idea of adding the spread-option, if only to complement UW's base offense and give defenses more to worry about. Dave Doeren has gone from recruiting coordinator to defensive coordinator and he has to replace some key cogs up front. The schedule is soft, with only a trip to Ohio State as the killer. Wisconsin is 31-4 SU, 19-12 ATS the last five years at home. They carry a 6-2-1 run over the total into the new season. For more tips and sports betting information, check out http://www.ecappermall.com/.