From ESPN.com, the breakdown of the top spending bowl-bound football programs.

Top 10 spenders:
1. Ohio State, $31,763,036
2. Alabama, $31,118,134
3. Notre Dame, $29,490,788
4. Auburn, $27,911,713
5. LSU, $25,566,520
6. Florida, $24,457,557
7. South Carolina, $22,794,211
8. Wisconsin, $22,041,491
9. Arkansas $22,005,014
10. TCU $20,609,361

Top 10 per undergraduate student:
1. Notre Dame, $3,531
2. Tulsa, $3,236
3. TCU, $2,822
4. Stanford, $2,625
5. SMU, $2,113
6. Miami (FL), $1,927
7. Boston College, $1,891
8. Northwestern, $1,851
9. Arkansas, $1,625
10. Auburn $1,518

Yikes. I wonder what $3,500 per student could do at Notre Dame to improve, you know, education? No universities are going broke.