College Football's Top 25 Most Important Players in 2026: No. 1 WR Jeremiah Smith, Ohio State

The countdown ends with a receiver who turned down $10 million to stay, called 2026 his final season and returns chasing three Ohio State career records and a national title the Buckeyes let slip away in December

Ohio State Buckeyes wide receiver Jeremiah Smith runs during a workout at the Woody Hayes Athletic Center. | USA TODAY Network via Reuters Connect

The countdown started at No. 25 with LSU QB Sam Leavitt and ends with a receiver who turned down $10 million to stay, called this season his last and returns chasing three program records.

Twenty-four entries ago, this series set out to rank the players who will matter most to the 2026 college football season. The list ran through quarterbacks, edge rushers, cornerbacks and running backs before arriving at the finish.

Ohio State wide receiver Jeremiah Smith sits at No. 1, and the case for him is simple. No player in the country carries more weight for a team with national championship expectations, and no player has a season in front of him with more on the line.

<< Prev: No. 2: Colin Simmons, EDGE, Texas Longhorns

No. 1: Jeremiah Smith, WR, Ohio State Buckeyes

Smith enters his junior year having already told everyone it will be his last. At Big Ten Media Days in Chicago, the Miami Gardens native admitted the finality of it. "Kind of sad, but I'm going to give it everything I've got," Smith said.

When a reporter reminded him that two more years of eligibility remained, he laughed. "I know, but I think it's time," Smith said.

He also confirmed in Chicago that he was offered $10 million to enter the transfer portal and never considered it. "I always wanted to be at Ohio State," Smith said.

The two-time All-American has 163 catches for 2,558 yards and 27 touchdowns in 29 games. His 2,558 receiving yards and 27 touchdown catches lead the country over the past two seasons.

In 2025, he caught 87 passes for 1,243 yards and 12 scores, earned unanimous All-American honors and won Big Ten Receiver of the Year for a second straight season. He was a Biletnikoff Award finalist but lost the vote to USC's Makai Lemon, a snub the 6-foot-3 wideout has carried into the offseason.

Chasing three Ohio State receiving records

Every major career receiving record in Columbus is within reach this fall. Smith needs 43 catches to pass Emeka Egbuka's mark of 205, 341 yards to pass Michael Jenkins' record of 2,898 and nine touchdown grabs to pass Chris Olave's standard of 35. Barring injury, he should own all three before November.

Ohio State Buckeyes wide receivers Emeka Egbuka (2) and Jeremiah Smith (4) against the Notre Dame Fighting Irish during the CFP National Championship. | USA TODAY Sports via Reuters Connect

The Florida product has been at his best in the biggest games. In six postseason games, all against top-10 opponents, he has 34 catches for 682 yards and six touchdowns, an average of 20 yards per catch. That includes the 56-yard catch on third-and-11 that sealed the national title win over Notre Dame as a freshman.

Why Ohio State's title hopes run through Smith

The Buckeyes went 12-2 in 2025 and finished the regular season unbeaten, then lost twice in December. Indiana beat them 13-10 in the Big Ten Championship Game, and Miami ended their title defense 24-14 in the Cotton Bowl. Both opponents sacked Julian Sayin five times, and both game plans started with taking Smith away.

Sayin returns after completing 77% of his passes as a redshirt freshman, a figure that led the country, and finishing as a Heisman Trophy finalist. Five-star freshman Chris Henry Jr. joins the receiver room to stretch the field opposite Smith. Head coach Ryan Day made clear at Big Ten Media Days that the offense still starts with No. 4.

Jeremiah Smith 2025 Highlights.

Some might say “Generational”. 😮‍💨pic.twitter.com/lZ4DXJA9Bj

— Football Performances (@NFLPerformances) April 29, 2026

"He's the elder statesman in the room," Day said. "Everybody's watching every move he makes."

Smith said in Chicago that he wants to win the Biletnikoff Award and the Heisman Trophy in his final season while adding the program records. He has finished top seven nationally in receptions, yards and touchdowns in each of his two seasons and has never won either award.

Ball State opener, Texas rematch on Sept. 12

Ohio State opens against Ball State on Sept. 5 at Ohio Stadium. One week later, the Buckeyes travel to Austin to face Texas on Sept. 12 at 7:30 p.m. ET on ABC, with College GameDay on site. It will be the third straight season the programs have met, following Ohio State's 28-14 Cotton Bowl semifinal win in January 2025 and its 14-7 win in the 2025 opener in Columbus.

Texas held Smith to six catches for 43 yards in that opener with constant bracket coverage. How Ohio State answers that treatment in Austin will shape the start of its season, and how often Smith beats it will decide whether the best receiver in the sport leaves Columbus with the records, the hardware and a second ring.