The most talented matchup of the year? What an NFL scout says about the skill of this year's Cotton Bowl

Matt Miller, ESPN’s head NFL Draft scout, stated that Friday’s Cotton Bowl matchup between the Texas Longhorns and the Ohio State Buckeyes features 21 players ranked inside his top three rounds of prospective NFL draft candidates.

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While Miller can’t perfectly predict what will happen over three months from now in Green Bay, he is one of the industry’s leading voices in scouting and predicting landing spots for some of college football’s best. To claim that a singular game includes 22% of the day one and two picks in this year’s draft is an ambitious proclamation, but there is merit to what the @NFLdraftscout is saying.

Though Miller’s official NFL Draft big board isn’t public at the moment, there are a few names that easily standout as top picks in this year’s draft. Even with the explosive offense of Ohio State and the nature of Texas head coach Steve Sarkisian’s speed and offensive philosophy, the bulk of the projected first rounders in this game reside in the trenches.

A left knee injury robbed the nation of this season’s best dual of offensive tackles, as Ohio State’s Josh Simmons is seen as a top-20 prospect on both PFF and NFLMockDraftDatabase, a site that compiles and aggregates industry-leading mock drafts and big boards. Texas obviously has a beast on the blindside of their own in Kelvin Banks Jr., seen as a player who could be drafted as high as the top five. Joining Banks on the Texas line is Cameron Williams, an athletic freak of a right tackle whose penalty struggles seem easy to look past when analyzing his large frame and innate quickness on the line. Banks and Williams are known for their run blocking, which is why OSU’s own Tyleik Williams may be a huge difference-maker in this game. Williams is a run-stuffing defensive tackle whose inability to rush the passer has dropped his stock but he is still seen as an end of first round draft pick.

There is one key matchup to watch, however, between potential first round picks on the outside. Ohio State’s Emeka Egbuka has been a potential first round pick for three years now, and after returning to college in 2024 the wideout is now seen as a shoo-in to be picked inside the top 32 picks. Facing him will be cornerback Jahdae Barron, whose ability to play all over the defensive backfield makes him an ideal piece for any team searching for versatility and pass coverage in the league.

Ohio State then has a large number of potential players that could be selected in that early day-two range. Edge rushers Jack Sawyer and J.T. Tuimoloau returning were huge surprises last offseason and have stayed on track for that high draft pick range, and the pair of running backs Quinshon Judkins and TreVeyon Henderson should both be selected in the first three rounds. Round that off with veterans Lathan Ransom and Donovan Jackson and suddenly OSU could see nine players drafted in the first two rounds.

That’s not to say Texas isn’t talented in its own right. Isaiah Bond has been a polarizing figure in Austin circles but his talent is undeniable. Though he’s not the locked in first rounder many assumed he’d be heading into the year, his speed and ability after the catch are too good for teams to let slip through the cracks. Tight end Gunnar Helm has done the inverse of Bond, drastically increasing his draft stock to the point where he may be one of the first three to five taken in April. Joining them in the group of ‘very likely’s’ is defensive tackle Alfred Collins, who alongside Williams is one of the best run stuffers in this year’s draft.

Those 15 players seem like must-haves in any top-100 big board these days, so there is some brainstorming to do to get to that 21 number that Miller was referring to.

It seems very likely that at least one of these team’s quarterbacks is in the top 100, if not both. Before the season Quinn Ewers would’ve been seen as a first-rounder, but now PFF barely has him in the first four rounds. OSU’s Will Howard is older and has less NFL upside, but has played well this year.

Texas has quite a few defensive players who could make the cut, they are one of the best in the nation after all. Safety Andrew Mukuba probably could’ve joined the 15 above, but there are still some reservations about his ability outside of true pass sets. His fellow safety, Michael Taaffe, could also be there, but he has size concerns. Lastly, Vernon Broughton has been the yin to Collins’ yang this year and may be closer to what NFL teams want, a large pass rusher who can help on all three downs.

Texas’ last two offensive players who could be in this discussion are wide receiver Matthew Golden and center Jake Majors. Miller has been a big Golden fan throughout the latter months of 2024, meaning he likely has put him inside of his top 100, and it is very well deserved. Golden was basically the entire offense against Arizona State and has been the team’s most reliable offensive weapon. Majors is a prototypical college center whose heart and leadership could spring him into a high pick in this year’s draft. And though interesting, other names like David Gbenda and Hayden Conner won’t be cracking that list.

On Ohio State’s side, the Buckeyes possess a few polarizing players of their own. Cornerbacks Denzel Burke and Davison Igbinosun have been the thorns in the side of many OSU fans this year, but their preseason talent expectations and recent play in the Playoff have made them more enticing for NFL teams. Alongside those two, safety Jordan Hancock can play multiple positions in the secondary, Seth McLaughlin is another strong center and Ty Hamilton is a strong defensive lineman. Just on a guess, the last six spots likely contain Golden, Burke, Howard, Ewers, McLaughlin and Mukuba.

But the story of this game may actually not be about those who can declare, it’s about the talent of those who can’t. Ohio State’s star freshman wide receiver Jeremiah Smith has been so good some NFL scouts say he would go No. 1 in this year’s draft if eligible. But he’s not the only elite underclassman playing on Friday. Caleb Downs was the best freshman in football last season at Alabama, and the safety has continued his strong play in Columbus this year. On the flipside, Texas features its own freshman defensive star, Colin Simmons, the 2024 Shaun Alexander Freshman of the Year.

Texas’ defense is filled with stud underclassmen, including Anthony Hill, Malik Muhammad, Liona Lefau and Jelani McDonald, while the offense features the likes of Quintrevion Wisner, DeAndre Moore Jr. and Ryan Wingo. Ohio State guard Austin Siereveld and wide receiver Carnell Tate are future NFLers in their own right, and like Texas, their defense features youngsters just waiting for a chance with the likes of Jermaine Mathews Jr., Arvell Reese and Kayden McDonald all expected to have some sort of impact on Friday.

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These two team’s level of talent is honestly striking, especially when noted that Miller has just 6-7 (depending on Drew Allar) players on the other side of the bracket filling out his top 100. Texas and Ohio State have already been advertised as a clash of the titans, but this game may be the biggest impact on the potential futures of up to 30 young men who will be playing in the big leagues next year.