The 2008 NCAA football regular season is now over, and it is time to look at who is deserving of the Heisman Trophy. Last season it was sophomore quarterback Tim Tebow, and even though he had a late surge and is now one win away from his second BCS National Championship Game, he would not get my vote. Similar to the Field Impact Counter, I have a modified version I use for college football. For quarterbacks it takes into account accuracy, completions, yards, and touchdowns while it also penalizes players for interceptions and taking sacks. It also gives value to quarterbacks who efficiently run the ball, something of obvious great importance in the college game. Running backs who are workhorses are rewarded significantly, but also factored in are those who maintain high yard per carry averages. Wide receivers are heavily rewarded for touchdowns and yards, but a significant amount of weight is also given to receptions. This statistic does not take into account the competition that is being faced and therefore players with very good seasons in conferences like the WAC and MAC must be judged differently but is incredibly useful when contemplating Heisman Trophy candidates. - Because no running back or wide receiver had a truly transcendent season, the Heisman, for me, defaults to a quarterback. Colt McCoy had the best season out of any quarterback, finishing ahead of Big 12 rival Sam Bradford by 40 season FIC points despite playing in one fewer game. Texas, meanwhile, could also just as easily be playing in the BCS National Championship game instead of Bradford's Sooners and Tim Tebow's Gators. Bradford had the best passer rating in the entire country and an unreal 48 touchdowns, but McCoy did a whole lot more on the ground and had a much higher completion percentage. Tebow had a much better season in 2007 than McCoy in 2008, and it could become a 2003 Jason White kind of award, but he is deserving, nonetheless. - Colin Kaepernick, Chase Clement, and Julian Edelman all had very fine seasons worthy of distinction but not at this level. McCoy, Bradford, and Tebow are all very deserving of a Downtown Athletic Club invitation. - Shun White of Navy headed this list at the beginning of the season, but MiQuale Lewis finishes the season on top. Jahvid Best of Cal had the best per game FIC, with 8.0 yards per carry and 13 touchdowns, plus another 246 yards receiving. - Georgia ended up failing to meet their lofty preseason expectations, but Knowshon Moreno was unquestionably impressive. - Chris Wells ended up 59th in season FIC among running backs despite being limited to nine games. - Joe McKnight of USC finished 71st among running backs. - Michael Crabtree is certainly the best receiver in this group even though he was eighth statistically. - The Big 12 offensive juggernauts produced five of the top-12 wide receivers. - Julio Jones of Alabama finished the season 57th.