Jim Harbaugh, University of Michigan

AP Poll rank: 7
Potential payout: $6.3 million

Harbaugh, a former Wolverine quarterback, would almost be on par with Penske Automotive Group Inc.’s chief executive Roger Penske. The auto dealership is the second-biggest in the U.S. with $19.3 billion in revenue last year. Harbaugh’s contract includes a $4,000 annual apparel allowance. Michigan last year signed a $169 million contract with Nike Inc.

Stanford University ranked 8 in the AP poll but was excluded since it's a private schools that don’t disclose employment contracts.

Butch Jones, University of Tennessee

AP Poll rank: 9
Potential payout: $5.1 million

SEC and BCS titles for the Volunteers would yield the coach almost as much as Bill Rhodes, the top executive of AutoZone Inc., a car parts retailer with a market value of $21.8 billion and more than 5,000 stores. Jones’s deal gives him use of two university-provided vehicles or a $1,600 monthly car allowance.