At this point (which is still very early of course) all the pundits seem to be putting either Tebow or Ingram at the top of the Heisman list.  Maybe I'm just a bama homer, but I honestly don't see any justification to vote for Tebow.  I was watching the Heisman Update at yahoo sports, and Tom Dienhard actually said Tebow had a Heisman moment in the Arkansas game.  Are you kidding me?  His costly turnovers put them in a position to lose the game in the first place.  Not to harp on the officiating any more than we have been, but almost half the yardage of the touchdown drive was the result of bad officiating calls.  On the winning drive Tebow threw a ball which should have been intercepted in the endzone, however the receiver hooked the defensive back's arm preventing the interception.  At the very least it should have been offensive pass interference, and the blame would have been laid on Tim Tebow.  I have a real hard time crediting him with a heroic performance in that game.  The truth is he was mediocre at best. 

Ingram on the other hand put up one of the best performances by a running back I've seen in a long, long time.  246 yards on 24 carries.  And that's not being inflated by just a big run or two.  He was consistently getting 5, 10, 15 or more  yards when given the ball.  And of course with the clock winding down, he took over at the QB position in the wildcat and ran the ball down South Carolina's throat for a TD to put the game away.  Every snap on that possession was an Ingram run.   You could see he was about to pass out from exhaustion by the final play that he took in for a score.  That's a Heisman moment. 

Tebow remains the front-runner in the Heisman Pundit poll based on reputation alone. He has not been the best college football player this season. In fact, he has not even been the best of Tim Tebow. But because he and Colt McCoy came in with so much hype, returning for another season after outstanding 2008 campaigns, it is going to be exceedingly difficult to break up that duo and have any shot at winning.