Forbes released its annual college football program values on Monday, with LSU ranked No. 5. The program was valued at $103 million, $28 million less than No. 1 Texas.

LSU came in as the second-most valuable program in the SEC, behind No. 4 Alabama. The Crimson Tide were valued at $107 million. Three other SEC were ranked in the top 10, with Auburn at No. 6 ($97 million), Tennessee at No. 7 ($93 million) and Georgia at No. 10 ($83 million).

Florida (No. 11, $82 million), Texas A&M (No. 13, $78 million), South Carolina (T-No. 16, $72 million) and Arkansas (No. 18, $71 million) were also included in the rankings, giving the SEC nine of the 20 most valuable programs in the country.

The Tigers will take on the second-most valuable team in all of college football in the Music City Bowl on Dec. 30 when they meet Notre Dame, valued at $122 million in part thanks to the school’s unique deal with NBC.

Forbes had LSU’s profit pegged at $50 million, with a total revenue of $88 million. The publication bases its valuations on four criteria: school’s athletic departments, their universities, their conferences and their local economies. Forbes said that the Tigers contributed $7.2 million back to the university’s educational programs.