With the regular season winding down, with just the Army vs Navy game to be played, the Heisman finalists were announced on Monday. In the group of the five finalists, there are two quarterbacks returning to New York along with three new faces. In a season where many thought Quarterbacks would dominate, the field also includes two running backs and a defensive back. Here is a breakdown and commentary of the five candidates.

Florida Gators Quarterback Tim Tebow, who won the Heisman Trophy in 2007, is returning despite finishing 84th in the nation in passing, but was eighth in passing efficiency and 31st in total offense. Was Tebow invited to New York because of all the media hype this year or because many voters were rushing to finish their ballots? The offense for Florida did not look as impressive this season with out the likes of Percy Harvin, who is now in the NFL

Colt McCoy from Texas is the other returning candidate. McCoy has 3,512 yards passing with 27 touchdowns and 12 interceptions. Despite the 12 interceptions, one may question his candidacy as his stats were not as impressive this season as his previous campaigns, but this season unlike the previous two he has led his team to the Big 12 Championship and an appearance in the National Championhsip game.

Toby Gerhart, a runningback out of Stanford, had a huge season as he led the Cardinal to a stellar season that featured wins over programs like USC, Oregon, Washington, and Notre Dame. As a running back, Gerhart was consistant as he lead the nation in rushing yards with 1736 and 26 touchdowns.

Ndamukong Suh, a defensive tackle out of Nebraska made a big case for his candidacy this past Saturday in the Big 12 game against Texas and led the team defensively for a second straight season. Suh, who should be a top NFL draft pick, had 12 sacks, 23 tackles for loss, 21 quarterback hurries and ten passes broken up.

Mark Ingram, a running back from Alabama, made a strong case for the heisman in the game against Florida, and may be the favorite to win the trophy. Ingram, who like Suh should be a very high draft pick in the upcoming NFL draft, led the Crimson Tide with 1542 uards on 249 carries and 15 touchdowns.

Several notable players who were left out of the final five who could have a solid case for the Heisman include Clemson's CJ.Spiller, Cincinnati's Tony Pike, Houston's Case Keenum, Pitt's Dion Lewis along with Golden Tate and Jimmy Clausen of Notre Dame.