Jeremiah Smith tops CBS’ College Football Top 150 again as Ohio State’s star leads another list for 2026

College football’s offseason conversation is often built on projections, but CBS Sports’ latest College Football Top 150 is anchored in production and film. In its 2026-focused rankings, the outlet framed its approach around how players have helped teams succeed on the field, then sorted the best returners by impact rather than purely by name recognition.

At the top of the list is Ohio State’s Jeremiah Smith, who CBS says is taking the No. 1 spot again. The decision matters because Smith’s stature as an elite difference-maker gives Ohio State an anchor in the discussion of who could shape games the most in 2026, regardless of who emerges in other roles around him.

The core theme of the countdown is simple: the players most likely to tilt outcomes are the ones who consistently show up in the form of either production, play-making, or both. CBS emphasized that tape and production are central to its process, while also acknowledging that any ranking like this remains inherently inexact. That caveat is relevant, because talent evaluations in college football always leave room for disagreement, especially before a season has even begun.

For teams outside Columbus, a top-150 list becomes a useful reference point for roster-building questions that coaches face every offseason. Who returns with established roles? Which positions are stacked with difference-makers? Where might breakout candidates emerge? Even without knowing every placement from the list, the presence of multiple Ohio State-level impact profiles in any Top 150 year-to-year tends to reinforce how quickly the recruiting-to-production pipeline can elevate a roster.

There is also a built-in tension in preseason rankings: they reward what has already happened while asking fans to treat it as a predictor for what could happen next. That makes it important to watch whether the players at the top sustain their level once 2026 games begin, particularly through the early stretches when roles settle and defenses adjust.

What to watch next is how the season confirms or challenges the “returning impact” lens CBS is using. As fall camp and the first weeks of games unfold, the broader picture that the Top 150 is trying to capture, which players can consistently flip field position and scoring chances, will become clearer. For Ohio State, having Smith positioned No. 1 again sets the expectation that the team’s most important plays will continue running through its most proven creator.