Sports Illustrated has Carolina at 24th for the 2007 Season..

Stewart Mandel's NCAA Football Power Rankings

1. USC Trojans (11-2 in 2006)

2. LSU Tigers (11-2)

3. Florida Gators (13-1)

4. West Virginia Mountaineers (11-2)

5. Louisville Cardinals (12-1)

6. Michigan Wolverines (11-2)

7. Virginia Tech Hokies (10-3)

8. Texas Longhorns (10-3)

9. Oklahoma Sooners (11-3)

10. Wisconsin Badgers (12-1)

11. Ohio State Buckeyes (12-1

12. Rutgers Scarlet Knights (11-2)

13. Arkansas Razorbacks (10-4)

14. Penn State Nittany Lions (9-4)

15. Boise State Broncos (13-0)

16. Auburn Tigers (11-2)

17. Tennessee Volunteers (9-4)

18. Nebraska Cornhuskers (9-5)

19. Georgia Bulldogs (9-4)

20. Cal Golden Bears (10-3)

21. TCU Horned Frogs (11-2)

22. UCLA Bruins (7-6)

23. Oregon State Beavers (10-4)

24. South Carolina Gamecocks (8-5)

25. South Florida Bulls (9-4)

Almost made it: Wake Forest, Boston College, Hawaii, Texas A&M, Clemson

http://sportsillustrated.cnn.com/2007/writers/stewart_mandel/04/24/spring.power.rankings/index.html