NCAA Football – NIL, Revenue Sharing & Athletic Scholarships

Average Power Conference 2026 Football Roster will exceed $ 23 million:

We estimate Power Conference football teams will have a median roster cost of $ 23 million for the 2026 season, with half of SEC teams above $ 30 million. Players are paid via a combination of revenue sharing and third-party NIL:

Median FBS Roster Costs
by Conference 2026-27
Total Payments
to Players ($)
Paid by School via
Revenue Sharing
Paid via Third-Party
Commercial NIL *
SEC 30,161,00015,600,00014,561,000
Big Ten24,408,00015,600,0008,808,000
Big 12 21,607,00015,600,0006,007,000
ACC 21,240,00015,600,0005,640,000
Power 4 Median ($)$ 23,147,000$ 15,600,000$ 7,547,000

Estimated 2026 Football Roster Costs for all 68 Power Conference teams:

Estimated Roster Costs
P4 Football Teams 2026 *

Conference
Roster Cost
Estimate ($)
TexasSEC46,485,000
OregonBig Ten43,405,000
Louisiana StateSEC40,966,000
Ohio StateBig Ten40,421,000
MiamiACC38,629,000
Notre DameIndependent38,448,000
Texas A&MSEC36,797,000
AlabamaSEC36,490,000
GeorgiaSEC35,173,000
Southern CalBig Ten34,728,000
TennesseeSEC33,696,000
Texas TechBig 1233,320,000
MichiganBig Ten32,964,000
MississippiSEC31,815,000
OklahomaSEC31,470,000
Penn StateBig Ten29,208,000
AuburnSEC28,852,000
FloridaSEC28,524,000
ClemsonACC27,786,000
MissouriSEC27,505,000
NebraskaBig Ten27,440,000
South CarolinaSEC27,355,000
IndianaBig Ten27,253,000
Florida StateACC26,391,000
WashingtonBig Ten26,357,000
VanderbiltSEC25,457,000
KentuckySEC24,538,000
WisconsinBig Ten24,484,000
HoustonBig 1224,456,000
UCLABig Ten24,332,000
ArkansasSEC23,935,000
MarylandBig Ten23,720,000
IowaBig Ten23,649,000
ColoradoBig 1223,179,000
Michigan StateBig Ten23,115,000
Brigham YoungBig 1223,041,000
Mississippi StateSEC22,942,000
Texas ChristianBig 1222,683,000
MinnesotaBig Ten22,575,000
Oklahoma StateBig 1222,146,000
Southern MethodistACC22,044,000
UtahBig 1221,947,000
Virginia TechACC21,908,000
LouisvilleACC21,906,000
North CarolinaACC21,876,000
IllinoisBig Ten21,854,000
Georgia TechACC21,750,000
Kansas StateBig 1221,690,000
Arizona StateBig 1221,524,000
RutgersBig Ten21,321,000
PittsburghACC21,240,000
VirginiaACC21,084,000
NorthwesternBig Ten21,035,000
BaylorBig 1220,967,000
West VirginiaBig 1220,925,000
DukeACC20,492,000
North Carolina StateACC20,456,000
ArizonaBig 1220,401,000
CaliforniaACC20,378,000
PurdueBig Ten20,367,000
StanfordACC20,324,000
Iowa StateBig 1220,098,000
SyracuseACC20,074,000
CincinnatiBig 1220,049,000
Wake ForestACC20,022,000
KansasBig 1219,900,000
Central FloridaBig 1219,800,000
Boston CollegeACC18,797,000

* Data on third-party NIL is private, and schools keep this information closer to the vest than even the original formula for Coca-Cola. However, we believe these estimates are reasonably accurate and likely on the conservative side. Alabama’s General Manager has stated that some schools are spending over $ 40 million to assemble championship contending teams, which is consistent with our data. There is some unsupported speculation about possible current season $ 60 million football rosters, but as we occasionally say in the accounting biz, those are clown numbers bro.  See our methodology page for how we arrived at these estimates.

We currently do not have 2026 estimates for Group of 6 football teams solid enough to post.  But best indications are that most G6 football team roster costs are likely in the range of $ 1 million to $ 3 million (virtually all revenue sharing) which is consistent with the 22% of athletic revenue benchmark arrived at in the House v NCAA settlement. However there are a handful of CFP aspiring G6 schools clearly paying much higher than this.

NCAA I Football Coach Salary Ranges:

SEC head football coaches now average over $ 9 million per year in annual compensation, and a few are above $ 12 million per year. Not a big mystery why coaches jump conferences:

Head Football Coach
Compensation ($) *
Average
per team
High ($)Low ($)
SEC 9,244,31913,572,9234,394,745
Big Ten7,953,21912,057,6213,326,788
ACC 6,259,6698,002,3764,655,901
Big 125,688,4928,595,9853,787,805
Pac-12 2,098,7982,584,1281,224,958
American 1,933,5042,648,2191,148,591
Mountain West1,330,9892,624,195514,104
Sun Belt1,044,2151,280,266839,000
Mid-American 1,040,2501,650,809482,887
Conference USA998,2151,794,770624,010
FCS Schools414,907816,377195,576
P4 Teams ($)7,442,55213,572,9233,326,788
G6 Teams ($)1,360,9742,648,219482,887
FCS Teams ($)414,907816,377195,576

* Per most recently available reporting from NCAA I public universities.

Average NCAA I Football Staff Payrolls:

Disparities in compensation aren’t limited to just player rosters, there is also a wide difference in football coaching and support staff payrolls: 

Football Staff *
Average Payroll
Average
per team
Head
Coach
Assistant
Coaches
Support
Staff
Severance
Payments
SEC 26,931,7749,244,3199,782,7576,755,5491,149,149
Big Ten24,205,3877,953,2199,237,9186,211,297802,952
ACC 22,082,4736,259,6698,325,2836,291,0131,206,508
Big 1216,541,5215,688,4926,084,1533,652,5891,116,288
Pac-12 8,259,2082,098,7984,191,5491,648,592320,269
American 7,392,2111,933,5043,112,4601,526,996819,252
Mountain West5,086,3081,330,9892,597,5801,117,29340,446
Sun Belt4,613,2061,044,2152,261,6751,096,231211,085
Mid-American 3,817,6711,040,2502,018,379598,582160,460
Conference USA3,475,314998,2151,780,657499,121197,322
FCS Schools1,693,261414,9071,124,406133,41220,536
P4 Average ($)22,440,2897,442,5528,398,2415,677,34010,40,427
G6 Average ($)5,282,6961,360,9742,619,9771,045,434256,311
FCS Average ($)1,693,261414,9071,124,406133,41220,536

* Per most recently available reporting from NCAA I public universities.

 

Roster Caps will have a significant effect on the College Football landscape:

 As part of the House v NCAA settlement, scholarship limits have been removed, and roster caps have been established for each sport. For  electing schools, NCAA I football rosters cannot exceed 105 players (subject to a phase-in) going forward.  Since Power 4 schools had an average football roster of 130 players prior to the House settlement, this means there will be around 1,700 players otherwise on a Power 4 roster likely looking for a school to play at:

Effect of NCAA Roster Caps on
Power Conference football teams:
Average Power 4 Football Roster130
New FBS Football Limit105
Average number of players above cap25
Total number of Power 4 Schools68
Number of available Power 4 caliber Players1,700

 This is a significant recruiting windfall for  Group of 6 and FCS teams due to the cascading effect of available talented players. What Group of 6 team wouldn’t seriously consider recruiting a football player talented enough to otherwise be on say an Alabama, Michigan or Southern Cal roster? G6 and FCS schools are also subject to roster limits, but due to the cascading effects of the talent pool, the net result is that their 105 player teams will likely be of a higher overall talent than they were prior to roster limits. And this was one of the primary objectives of the new framework … to prevent big budget schools from stockpiling talented players on oversized rosters in the NIL & revenue sharing era. 

One of the interesting twists in the NIL era is that Group of 6 schools are not as competitively disadvantaged as many seem to think. Prior to the decision in House v NCAA, no team could legally compensate players other than by providing an athletic scholarship. But in the NIL era, many Power conference teams are now paying $ 30 million per year to assemble a football roster, while most G6 Schools will pay only a fraction of this to remain competitive, likely around $ 3 million. This is due to the massive difference in what a recruited player costs. A 5-star recruit can command close to $ 2 million per year, while a 4-star may run a team $ 500,000. These are the players Power conference schools aggressively recruit.  And if you’re aiming to load up both sides of the ball with 4- and 5-stars your payroll is going to quickly escalate … a few schools now have annual roster costs approaching $ 50 million. And paying teen-age athletes millions of dollars per year is also a very risky bet. Some of your expensive recruits will end up as busts, but you’re still going to be on the hook for what may be a multi-million dollar contract.

Conversely, G6 schools rarely signed 4- or 5-star recruits even before NIL and revenue sharing came into the picture. Instead, G6 schools generally focus on 3-star recruits who might cost $ 50,000 per year, and 2-star recruits who get no compensation other than a scholarship.  So in the NIL era it’s the Power Conference schools that must pay substantially more each year just to maintain their competitive position. Not surprisingly, it’s also the high spending (save me from myself) schools that are (accurately) calling the current NIL era unsustainable.  Conversely, G6 schools simply don’t participate in the escalating and risky bidding wars for top recruits. And with the effect of roster limits, they may actually end up with teams that are more competitive than they were in prior years.

A recent study published by researchers at Carnegie Mellon and UT Dallas also came to the conclusion that NIL & revenue sharing will result in a more competitive balance between schools due to a wider distribution of talent across college programs. The study is especially compelling as it challenges several conventional assumptions about the competitive balance in intercollegiate athletics. 

Athletic scholarship limits increased for NCAA I Football teams:

For NCAA I football, the athletic scholarship limit has been increased from 85 to 105, increasing the available scholarship money at most NCAA I schools:

2025 Scholarship Awards
NCAA I Football Teams *
ConferenceSub
Division
2025
Roster
# of
awards
Average ($)
Award 2025
Potential ($)
Award 2026
Roster
Limit **
AkronMACFBS12510824,37635,268105
AlabamaSECFBS13211149,74866,125105
AlbanyCoastalFCS1009924,98940,639105
Appalachian StateSun BeltFBS12211123,73032,108105
ArizonaBig 12FBS11313335,89362,723105
Arizona StateBig 12FBS12311847,75167,576105
ArkansasSECFBS12712833,89650,376105
Ball StateMACFBS12014519,81639,029105
Boise StatePac-12FBS11710540,39544,202105
Bowling GreenMACFBS10811226,65336,359105
BuffaloMACFBS1189848,33351,624105
Cal PolyBig WestFCS1459822,03939,057105
CaliforniaACCFBS12011855,06569,819105
Central ConnecticutNortheastFCS1019115,46233,720105
Central FloridaBig 12FBS12012430,77843,593105
Central MichiganMACFBS12210326,83331,628105
CharlotteAmericanFBS15311523,21331,532105
CincinnatiBig 12FBS1208547,47849,454105
ClemsonACCFBS13610063,59982,226105
ColoradoBig 12FBS11810947,76865,905105
Colorado StatePac-12FBS10811142,21751,748105
ConnecticutIndepFBS11311537,83248,203105
Eastern IllinoisOVCFCS1179322,73031,882105
Eastern MichiganMACFBS11913229,05640,538105
Eastern WashingtonBig SkyFCS1329519,61436,013105
FloridaSECFBS13112136,35970,448105
Florida StateACCFBS12411734,68639,706105
Fresno StatePac-12FBS11210824,36931,120105
GeorgiaSECFBS13511435,28852,351105
Georgia SouthernSun BeltFBS14510725,56944,971105
Georgia StateSun BeltFBS11812631,24243,044105
Grambling StateSWACFCS1398818,52823,271105
HawaiiMountain WestFBS15910232,41146,404105
HoustonBig 12FBS11911533,66140,842105
IdahoBig SkyFCS1168526,06242,045105
IllinoisBig TenFBS12811338,49948,881105
Illinois StateMVCFCS1289722,12732,307105
IndianaBig TenFBS1148860,40858,399105
IowaBig TenFBS1499941,68248,734105
Iowa StateBig 12FBS13510232,83042,054105
James MadisonSun BeltFBS12111732,73445,615105
KansasBig 12FBS1228550,68650,420105
Kansas StateBig 12FBS15410930,33239,973105
Kennesaw StateCUSAFBS14810827,60934,470105
Kent StateMACFBS14610229,83538,335105
LamarSouthlandFCS1199822,92834,889105
Louisiana LafayetteSun BeltFBS14210431,27340,072105
Louisiana MonroeSun BeltFBS1408226,85829,145105
Louisiana StateSECFBS1158553,47145,797105
MarshallSun BeltFBS11813420,09630,332105
MarylandBig TenFBS12010950,36465,294105
MassachusettsMACFBS1417558,35459,521105
McNeese StateSouthlandFCS1179319,29523,606105
Miami of OhioMACFBS16111435,68450,811105
MichiganBig TenFBS13911172,24486,131105
Michigan StateBig TenFBS11911057,47564,830105
MinnesotaBig TenFBS11711143,23351,913105
MississippiSECFBS12612737,21255,220105
Mississippi StateSECFBS11011635,32153,993105
Mississippi Valley StateSWACFCS98639,19017,663105
MissouriSECFBS11911237,27753,321105
Missouri StateCUSAFBS969522,65932,353105
MontanaBig SkyFCS1349527,39944,116105
Montana StateBig SkyFCS11610228,91444,558105
NebraskaBig TenFBS15511632,95544,411105
NevadaMountain WestFBS11711632,06649,244105
New HampshireCoastalFCS1058536,70053,236105
New MexicoMountain WestFBS1178544,31050,539105
New Mexico StateCUSAFBS14911430,48739,619105
Nicholls StateSouthlandFCS1318416,12523,829105
Norfolk StateMEACFCS1438524,79636,985105
North CarolinaACCFBS12311831,02345,931105
North Carolina A&TCoastalFCS146779,69117,178105
North Carolina StateACCFBS12511430,90944,314105
North DakotaSummitFCS1079522,47732,145105
North Dakota StateMountain WestFBS1308521,61529,892105
North TexasAmericanFBS16512121,97229,869105
Northern ArizonaBig SkyFCS1208434,20841,162105
Northern IllinoisMountain WestFBS14311924,81533,988105
Northern IowaMVCFCS1059717,62327,479105
Northwestern StateSouthlandFCS1175431,53433,403105
OhioMACFBS13610538,06241,249105
Ohio StateBig TenFBS14811450,65360,509105
OklahomaSECFBS1289750,43160,504105
Oklahoma StateBig 12FBS13611125,78739,353105
OregonBig TenFBS12611150,05965,586105
Oregon StatePac-12FBS13410535,56646,740105
Penn StateBig TenFBS13010458,91863,133105
Portland StateBig SkyFCS1189323,16037,085105
PurdueBig TenFBS12612737,87650,795105
Rhode IslandCoastalFCS1007743,85756,870105
RutgersBig TenFBS13712162,45871,187105
Sacramento StateMACFBS15511221,26832,240105
Sam Houston StateCUSAFBS12710624,78431,587105
San Diego StatePac-12FBS11610934,88644,937105
San Jose StateMountain WestFBS1038540,70239,541105
South CarolinaSECFBS1528568,17566,856105
South Dakota StateSummitFCS1328516,85822,911105
South FloridaAmericanFBS13011527,82838,375105
Southeast Missouri StateOVCFCS1049715,24624,777105
Southeastern LouisianaSouthlandFCS1479917,90929,912105
SouthernSWACFCS958412,62819,482105
Southern IllinoisMVCFCS10510122,18431,341105
Southern MissSun BeltFBS1138530,65231,345105
Southern UtahWACFCS11010217,60630,048105
Stephen F. AustinSouthlandFCS1408530,62336,588105
Stony BrookCoastalFCS1168037,88246,632105
Tarleton StateWACFCS12810921,96230,778105
TennesseeSECFBS12310956,36492,131105
TexasSECFBS11811240,55749,964105
Texas A&MSECFBS14612632,86650,075105
Texas StatePac-12FBS12011525,91437,058105
Texas TechBig 12FBS12311025,90433,528105
ToledoMACFBS1229044,82144,058105
TowsonCoastalFCS1067835,06544,027105
UC DavisBig WestFCS1168732,94145,210105
UCLABig TenFBS15312047,53562,537105
UNLVMountain WestFBS11313034,43742,072105
UtahBig 12FBS12612346,40560,192105
Utah StatePac-12FBS15511622,28633,560105
Utah TechBig SkyFCS15611214,58823,895105
UTEPMountain WestFBS1148535,45640,479105
UTSAAmericanFBS11811028,70134,328105
VirginiaACCFBS12711062,02675,988105
Virginia TechACCFBS12412242,07965,734105
WashingtonBig TenFBS15112250,19469,130105
Washington StatePac-12FBS1248849,26855,210105
Weber StateBig SkyFCS10911117,09430,328105
West VirginiaBig 12FBS12712727,56352,200105
Western CarolinaSouthernFCS1809015,04420,932105
Western IllinoisOVCFCS1349416,27427,154105
Western KentuckyCUSAFBS1128527,14233,683105
Western MichiganMACFBS11311628,02533,199105
William & MaryCoastalFCS1056947,29460,765105
WisconsinBig TenFBS12212445,96163,378105
WyomingMountain WestFBS11713128,41642,337105
Youngstown StateHorizonFCS14510017,21126,045105
Average - 137 Teams *12610433,52044,314105

These are potential increases as athletic scholarship awards are optional. Schools can fully fund a sport, or award less than the maximum allowed. There is also a phase in period allowed to accomodate “grandfathered” players at schools with teams rosters exceeding 105 players.

* These averages are for NCAA I public Universities for which we have compiled data from available reporting.
*
* Roster limits are not mandatory. However, schools opting not to be subject to roster limits must adhere to the prior (lower) scholarship limits. Participating schools must submit certified rosters to the College Sports Commission.

Total NCAA I Football teams 2026-27:

There are currently 364 NCAA I Schools of which 138 sponsor FBS programs, 126 sponsor FCS programs and 100 schools that do not sponsor football. Of the total number of NCAA I schools, 327 are participating in revenue sharing, and 37 have opted out:

NCAA I Schools 2026-27
Total # of
Schools
Participating in
Revenue Sharing
SEC 1616
Big Ten1818
ACC 1717
Big 121616
Pac-12 88
American 1412
Mountain West109
Sun Belt1414
Mid-American 1313
Conference USA1010
FBS Independents22
Total FBS Teams
138135
FCS Schools128104
NCAA I Schools w/o Football9989
Totals - NCAA I Schools
365328

Number of US College Football teams:

NCAA I teams represent about 30% of all US College football teams. There are also many opportunities to compete at schools in other divisions and athletic associations:

Intercollegiate Football
Programs 2026-27
# of
Teams
NCAA I - FBS138
NCAA I - FCS126
NCAA II161
NCAA III239
NAIA95
CCCAA67
NJCAA54
Other4
Totals884

We didn’t just make this stuff up … see our page on methodology and sources of information.  Questions on our data? Contact us at: NIL-NCAA.com  Statistics compiled & edited by Patrick O’Rourke, CPA Washington, DC