1. Ndamukong Suh, DT, Nebraska: It is not that Suh had 12 sacks this season (which is 9th nationally) or that he had 4.5 sacks in the Big 12 Championship, nearly winning the game in the process. It is that Suh gave instant legitimacy to an entire unit and did it as a defensive tackle. You could make the case that he is the best collegiate defensive tackle since Warren Sapp.
2. Mark Ingram, RB, Alabama: When Alabama's offense struggled early in the season, Ingram was the spark that kept Bama undefeated. His disappearing act in the Auburn game is forgiven thanks to his early season performances and his 189 yards of total offense and three touchdowns against Florida. While he does benefit from a strong offensive line, he should also get credit for being an above average receiver (30 catches for 322 yards, 3 TDs).
3. C.J. Spiller, RB, Clemson: He scored 20 touchdowns running, passing, catching and returning. Without him Clemson is nothing. He's not the Heisman winner if you're picking the best player on the best team. But he deserves consideration if you're picking the Most Outstanding College Football Player.
Honorable Mention: Had Colt McCoy and Tim Tebow played better in their conference championship games, they might have knocked off Suh and Spiller, with Ingram getting my number one spot. My opinion of Ingram dropped in the last two weeks because Alabama's offense is finally at full speed and quarterback Greg McElroy is showing to be legit. I left out Toby Gerhart because I do place some value on versatility. Ingram and Spiller do more than run and Suh does more than clog the middle. Gerhart just runs (he has only 10 catches this season). Yes, he is a very good back. But I like my backs to be freaks of nature, not a bowling ball with arms.