NEW YORK >> Forbes magazine rates Texas as the most valuable college football team in the country for the fifth straight year.

The magazine values (http://onforb.es/1cbNGoE ) the Longhorns at $139 million, almost 20 percent more than Notre Dame at No. 2. The Irish are valued at $117 million.

Alabama rose from sixth to third at $110 million, followed by SEC West rival LSU.

Michigan is fifth.

Florida (sixth) and Georgia (eighth) give the Southeastern Conference four of the top 10, the most of any conference but down from last year when it had seven of the first 10.