The 2008 Heisman Trophy Award will be presented Saturday December 13 at 8:00 PM EST in New York City. This year, three players have been invited to the Heisman Presentation: Tim Tebow (the 2007 winner), Sam Bradford, and Colt McCoy.

Most experts and websites have it at a very close 3-way race among Tebow, Bradford and McCoy. Just a few weeks ago, Tim Tebow wouldn’t have been mentioned as a potential winner, but after his performance in the SEC Championship game a lot of voters have been changing their minds.

In 2007, Tebow won on stats alone… but will the 2008 winner be judged on the same criteria?

Tim Tebow (12-1)
-2,515 passing yards, 28 touchdowns, 2 interceptions
-564 rushing yards, 12 touchdowns, 0 fumbles

Sam Bradford (12-1)
-4,464 passing yards, 48 touchdowns, 6 interceptions
-65 rushing yards, 5 touchdowns, 0 fumbles

Colt McCoy (11-1)
-3,445 passing yards, 32 touchdowns, 7 interceptions
-576 rushing yards, 10 touchdowns, 0 fumbles

Now you also have to take into consideration passing attempts, completion percentage, style of offense, and strength of schedule. When you add it all up, these 3 players are very close.

One thing that could factor into the voting is both Bradford and McCoy play in the Big 12, so the regional votes could be split… leaving room for Tim Tebow to take the lead.

Tell us your take on the Heisman. Who do you think will win this year?