Every year the Florida State/Miami showdown not only turns out to be one of the best early season match-ups, but the winner goes a long way in determining the front runner for the conference championship.

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Once again, this year's Labor Day face-off will give the upper hand to one of these ACC powers to claim the conference's top spot. This year, however, the ACC's best players come from states outside of Florida. Clemson, Georgia Tech and Virginia Tech all will play key roles in this year's race. Boston College and Maryland also will find ways to play the role of dark horse. Several teams provide easy wins for the powerhouses of the ACC, but for the most part this conference produces some of the most balanced games and teams in college football. The 2006 ACC race will once again captivate the nation.

Last year Florida State climbed its way to the top of the ACC and earned a BCS birth when most thought it was not in the cards for the Seminoles. After starting the season out 7-1, FSU dropped three straight before its win over Virginia Tech in the ACC Championship Game. The Miami Hurricanes actually finished with a better conference record then the Seminoles, but since they sit in the Coastal division as opposed to the Atlantic, they had to settle on a Peach Bowl birth. Virginia Tech won the Coastal division but the Hokies appear to be taking a step backwards this year after Marcus Vick was booted from the team. Boston College, Clemson and Georgia Tech all were among the better teams of the conference and all played in a bowl game in 2005.

CONFERENCE FAVORITE: Florida State Seminoles (8-5 overall, 5-3 conference, 1st in Atlantic Division)

Returning Starters: 12 (6 offense; 5 defense, kicker)

Skinny: Sophomore Drew Weatherford returns for his second year as starting quarterback and should lead the offense to the top of the conference. Wide receivers Chris Davis and Greg Carr are big and explosive and should be key targets in the passing game. Not much else is back from this unit, but the defense should again be very consistent. Linebacker Buster Davis leads the defense with athletes all over the field. A miserable 6-6 ATS last year is Un-Florida State like and should be turned around this fall.

Best Bet: Oct. 5, at NC State. After getting shocked at home last year by the Wolfpack, FSU should exact revenge with a much easier win against a less talented NC State squad.

TEAM ON THE RISE: Clemson Tigers (8-4, 4-4; 3rd in Atlantic Division)

Returning Starters: 18 (9 offense; 7 defense, punter, kicker)

Skinny: Long time starter Charlie Whitehurst is gone but all but two starters are back on offense. This year's quarterback Will Proctor is very underrated and is ready to lead Clemson into a tight battle for the top spot in the ACC. Super sophomore James Davis and senior Reggie Merriweather are a dynamic duo in the backfield while No. 1 wideout Chaunsi Stuckey is deadly in the open field. The defense is stacked with playmakers, including defensive end Gaines Adams and linebacker Anthony Waters. Just as good as its '05 record, the Tigers posted an 8-4 mark ATS.

Best Bet: Sept. 9 at Boston College. Clemson is ready for a big year in 2006. The Tigers lost at home against BC last year but the story will be different this year.

TEAM ON THE DECLINE: Virginia Tech Hokies (11-2, 7-1; 1st in Coastal)

Returning Starters: 12 (5 offense; 5 defense, punter, kicker)

Skinny: The defense and special teams will always be one of the better units in the nation under Frank Beamer. However, with Marcus Vick no longer on thee team, few offenseive weapons remain. Sophomore Brandon Ore is the true rushing threat, but with questions at quarterback, the offense will struggle. Very good last year with a 10-3 record ATS, however 2006 should be a down year comparatively.

Best Bet: Sept. 16, vs. Duke. Duke never poses a threat to Va Tech. The Hokies may not explode offensively but Duke should produce another goose egg in the game.

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TEAM TO WATCH OUT FOR: Georgia Tech Yellow Jackets (7-5, 5-3; 3rd in Coastal)

Returning Starters: 14 (8 offense; 5 defense, kicker)

Skinny: This is a team always a team lying in the weeds with the likes of Miami, Florida State and Virginia Tech dominating the headlines. but this year the Yellow Jackets should produce some noise. Senior Reggie Ball is back for his last year and it should be his best. Wide out Calvin Johnson is arguably the best in the nation and is a physically dangerous offensive weapon. The defense is again good, but not dominant. Linebackers Philip Wheeler and KaMichael Hall lead this unit and should be good enough to produce a solid bowl game at worst. A few games worse in the books, Georgia Tech posted a 5-7 mark ATS.

Best Bet: Sept. 21, vs. Virginia. Last year's loss in Virginia will be reversed as Georgia Tech is in great shape to fly under the radar in 2006.