College football preseason magazines are hitting the shelves and Phil Steele's annual encyclopedia is available for pre-order. One of the must-read pieces is Steele's preseason top 40, which last year, for the second straight year, touted that 90 percent of the teams in his top 40 finished bowl-eligible.

Here's how the top 40 looks. Tell us in the comments section below which spot you disagree with — we'll be sure to pass along word to Steele.

1. Ohio State

2. TCU

3. USC

4. Alabama

5. Baylor

6. Georgia

7. Stanford

8. Florida State

9. Michigan State

10. LSU

11. Oregon

12. Notre Dame

13. Wisconsin

14. Auburn

15. UCLA

16. Virginia Tech

17. Clemson

18. Oklahoma

19. Penn State

20. Ole Miss

21. Miami (FL)

22. Arkansas

23. Boise State

24. Missouri

25. Tennessee

26. Nebraska

27. Utah

28. Oklahoma State

29. Arizona State

30. Georgia Tech

31. Marshall

32. Texas A&M

33. Texas

34. Arizona

35. Toledo

36. Minnesota

37. Louisville

38. San Diego State

39. Mississippi State

40. Cincinnati