The Florida Gators are the No. 1-ranked College Football team heading into the 2008 NCAA season, according to Athlon Sports' preseason Top 25 rankings.

The magazine features Florida QB and Heisman Trophy winner Tim Tebow on the cover of its 2008 southeastern preview, and rates the team the best in the nation.

BetUS has the Gators at +550 odds to win the BCS National Championship, and at +250 to win the SEC conference.

Last year, the Gators had great difficulty defending their National Championship from the previous season. Tebow had a solid season but couldn’t carry the whole offense or correct problems on defense.

But Florida has a favorable 2008 schedule and a number of impact players returning.

Tebow was the first sophomore to win the Heisman Trophy and is could very well join Ohio State running back Archie Griffin as the only player with two Heisman Trophies.

Tebow has a number of positives – a rocket for an arm, good running capabilities – but will have to improve his ability to read complex defenses.

His main target this season will be WR Percy Harvin, a junior who is one of the fastest players in the SEC. And his ability to run the ball as a running back only enhances what he can do for the spread option attack. He has, however, had injury problems.

And the spread option will be helped by running back Emmanuel Moody, a USC Trojans transfer.

Athlon also points out that former Lakeland High School star Chris Rainey could have a breakout season after an injury-riddled 2007 campaign.