New York ? Ohio State is No. 2 in the polls and No. 1 in AP All-Americans.

Ohio State strong safety Mike Doss, linebacker Matt Wilhelm and kicker Mike Nugent were among 25 players selected to the Associated Press All-America team Tuesday.

When the Buckeyes line up to play top-ranked Miami for the national title in the Fiesta Bowl on Jan. 3, they will face two All-Americans — tailback Willis McGahee and center Brett Romberg.

Joining McGahee in the backfield was record-breaking Larry Johnson of Penn State.

Southern California’s Carson Palmer followed up his Heisman Trophy win with his selection as All-American quarterback, with Iowa’s Brad Banks — the AP’s College Player of the Year ” on the second team and Miami’s Ken Dorsey on the third team.

Michigan State’s Charles Rogers and Washington’s Reggie Williams were the wide receivers.

Leading the defense were Arizona State end Terrell Suggs, Maryland linebacker E.J. Henderson and Washington State tackle Rien Long and Notre Dame cornerback Shane Walton.

Southern Cal safety Troy Polamalu joined Palmer; Iowa’s All-Americans were tight end Dallas Clark and offensive lineman Eric Steinbach; and Oklahoma’s were defensive tackle Tommie Harris and linebacker Teddy Lehman. Rounding out the defense were Georgia end David Pollack and Kansas State defensive back Terence Newman.

The other offensive linemen were Shawn Andrews of Arkansas, Derrick Dockery of Texas and Jordan Gross of Utah.

Kentucky’s Derek Abney was the all-purpose player, while Colorado’s Mark Mariscal was the punter.