Florida and Texas are set to sign college football?s top incoming classes, recruiting analysts said. The Gators and Longhorns are first and second in recruiting rankings by ESPN, Rivals.com and Scout.com. Florida, which won national titles after the 2006 and 2008 seasons, has a class that includes four of the top 10 players in the ESPNU 150 rankings. Among them is the No. 1-ranked player, Ronald Powell, a 6-foot-4, 224-pound defensive end and linebacker from Moreno Valley, California. Last season?s national champion, Alabama, also has a top-rated class, as do Oklahoma, Auburn, Penn State and LSU. Southern California, Tennessee, Florida State and Notre Dame are in position for top-20 recruiting classes after coaching changes.