Dec 28, 2012; Houston, TX, USA; Minnesota Golden Gophers wide receiver MarQueis Gray (5) rushes for a first down against the Texas Tech Red Raiders during the second quarter of the Car Care Bowl at Reliant Stadium. Mandatory Credit: Troy Taormina-USA TODAY Sports

Gophers football program valued at $139.7 million

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Gophers football may not be ranked by the AP or BCS, but they are ranked pretty well on another list.

According to an annual analysis of the values of major-conference college-football programs, the University of Minnesota ranked No. 42 overall at $139.7 million.

Ryan Brewer, an assistant professor of finance at Indiana University-Purdue University Columbus, calculated revenues and expenses of 115 teams to make cash-flow adjustments, risk assessments and growth projections for each school.

The University of Texas is ranked No.1 at a valuation of $761.7 million.

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