It practically is a sin to write it.

Maybe even to think it, given how great he has been for his team, his sport and his faith.

But the truth is, Tim Tebow isn't deserving of all this Heisman talk. Not this year, anyway. Not when he's having an ordinary season on a team that hasn't lived up to expectations.

We all know the way this works. Heisman candidates are declared before the season begins, and the only way to fall out of the conversation is to lose more games than your team is expected to, or to grossly underperform.

Tebow was the lead candidate from the start of the year. Even though he lost his two best wide receivers to the NFL, it was assumed Tebow would be even more of an option in an offense suited perfectly for him. Or at least he would be the clear leader on the best team in the country, which often is enough to earn you a Heisman.

LOOK AT THE NUMBERS

The problem is, Tebow's numbers haven't improved. They have been fairly pedestrian, actually.

Midway through this season, he has passed for 1,032 yards, eight touchdowns and two interceptions to go with his 378 yards and five scores on the ground. That puts him nowhere near the pace of his sophomore year, when he was responsible for a ridiculous 55 touchdowns.

And although he is the obvious leader on an undefeated team, these Gators aren't the best team in the country. Not now.

If not for a few awful calls against Arkansas -- calls so bad the officiating crew was suspended for its failures -- UF would have a loss and Tebow would have fallen behind in the Heisman race rather than being elevated for his part in the game-winning drive.

SOFT SCHEDULE

The Gators are undefeated, barely, because their schedule has allowed them to be, not because Tebow has carried his team.

But because he's Tim Tebow, the audience and analysts alike are looking for reasons to elevate him anyway.

For some reason, the leadership qualities that weren't enough to win him a second trophy last year are the primary arguments for him this year.

Is playing two weeks after a concussion supposed to help his cause?

It shouldn't.

Is throwing a couple 10-yard passes in a game-winning drive against an unranked team really a legitimate ``Heisman moment?'' It shouldn't be.

But Tebow has made them so because he sports two championship rings and already has one Heisman.

This isn't a knock on Tebow. This is more a criticism of the system that defines a Heisman candidate.

Tebow can be the best player in college football. Not many would argue he isn't. But it doesn't mean he is having the best season in college football this year.

Those are different conversations.

It's the same way Tebow can end his career as the most decorated player in college football history but still not come close to being the best player in the sport's history (let's face it, with Bo Jackson and Herschel Walker having played in the Southeastern Conference, Tebow is not even the best player in the history of his conference).

So far, the player most deserving of leading the Heisman race has been Alabama's Mark Ingram, who finally is getting serious attention after his 246 yards against South Carolina.

He will fall under the same scrutiny all sophomores do, which means he will have to be extraordinary to win it. And it's safe to say he will have to beat out Tebow and the Gators in the SEC title game, should the teams meet as expected.

It also is easier for a running back to have a poor game because he's not touching the ball every possession.

And that's where the strongest argument for Tebow can come in. If Ingram falters at any point, who would you give it to besides Tebow?

Jimmy Clausen? His best chance came against Southern California, and he came up a few yards short of leapfrogging the field.

Houston quarterback Case Keenum? Nobody even knows who he is.

Texas quarterback Colt McCoy? Did you watch the Oklahoma-Texas game?

It was unwatchable, and McCoy didn't help matters.

The Heisman Trophy could fall into Tebow's lap at season's end.

And, frankly, he wouldn't be deserving.

Now if you will excuse me, I'm pretty sure I have to find a confession booth somewhere.

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