No, not Miami nor Florida State, nor Clemson and Virginia Tech.  It's Wake Forest atop the ACC with a 3-0 start to the season and Navy on the Demon Deacons' horizon.

1: Wake Forest Demon Deacons (3-0/1-0) (2-1 ATS)
The Deacs are the last unbeaten team in the ACC standing, earning them the top spot in this week’s Power Poll. After surviving games against Baylor and Mississippi, Wake Forest took on their first ACC test when they traveled into Tallahassee to battle with Florida State last week. The defense was amazing for the Deacons, forcing seven FSU turnovers to propel them to a 12-3 victory. The nine-point margin was more than enough for Wake Forest bettors who picked up the victory as underdogs.

Next up: Home vs. Navy (2-2)

2: Georgia Tech Yellow Jackets (3-1/1-0) (3-0 ATS)
The Paul Johnson era at Georgia Tech has begun with a bang, as his Yellow Jackets are now 3-1 and the only 3-0 team against the spread in the ACC. Oddsmakers installed the Ramblin’ Wreck as 7-point favorites this week against Mississippi State, and Georgia Tech bettors were rewarded with a 38-7 victory. A late Bulldogs touchdown erased the shutout, but did successfully push the game over the total.

Next up: Bye

3: Clemson Tigers (3-1/1-0) (0-2 ATS)
The Tigers seem to be the forgotten team in the ACC after they lost to Alabama on the opening weekend of the season. They’ve responded with three straight wins against lesser opponents, but continue their quest to capture the ACC crown this week against the Terps. Clemson is one of just two teams in the ACC to not play an over game yet this season.

Next up: Home vs. Maryland (3-1)

4: Virginia Tech Hokies (3-1/1-0) (1-2 ATS)
Head coach Frank Beamer and the Hokies came up with the half of their season at the perfect time against North Carolina. Trailing the Tar Heels 17-3 late in the third quarter, V-Tech went on a run of 17 unanswered points to beat UNC 20-17 and cover the spread as short underdogs. QB Tyrod Taylor continued the questionable quarterback play for the Hokies, as he only completed 11-of-21 passes for 125 yards and two interceptions.

Next up: Away @ Nebraska (3-0)

5: North Carolina Tar Heels (2-1/0-1) (1-1 ATS)
North Carolina was a trendy selection to take home the wide open ACC Coastal crown and had a fantastic chance as 3-point favorites to take the initiative in the division when the Hokies came to town. QB Tyler Yates got hurt in the third quarter, and the wheels came off of the Heels, giving up 17 straight points to turn a 17-3 lead into a 20-17 defeat. They need to get back on the horse in a hurry, because a loss to Miami this week would be devastating.

Next up: Away @ Miami (2-1)

6: Boston College Eagles (2-1/1-0) (2-1 ATS)
Things appear to be coming together for another bowl run for the Eagles. They pounded UCF 34-7 with a dominating second half in Chestnut Hill. They beat the 10-point spread with ease, giving Boston College bettors their second victory in non-conference play of the season. The Eagles should easily move to 3-1 this week when they play host to Rhode Island.

Next up: Home vs. Rhode Island (1-3)

7: Maryland Terrapins (3-1/1-0) (2-1 ATS)
After barely beating Delaware on the opening weekend of the season and losing to Middle Tennessee State the next week, Maryland has suddenly looked like a formidable foe for ACC play. The last two weeks has seen them take out Cal as double-digit underdogs, and cover the spread against Eastern Michigan with a 51-24 victory this past week. The 51-points were the most a Maryland team has scored in a game since dropping 55 on Duke back in 2004.

Next up: Away @ Clemson (3-1)

8: Florida State Seminoles (2-1/0-1) (0-1 ATS)
Hopes were high for the Seminoles on both the offensive and defensive side of the ball after blowing out two FCS opponents by the combined score of 115-7 in their first two games. The oddsmakers responded, making Florida State 4-point favorites against Wake Forest. The air came out of Doak Campbell Stadium quickly, as the Noles were horrendous in their first real test of 2008. QBs D’Vontrey Richardson and Christian Ponder combined to turn the ball over six times without scoring a touchdown.

Next up: Neutral Site vs. Colorado (3-0)

9: Miami Hurricanes (2-1/1-0) (2-0 ATS)
Miami bettors have had a field day this season, notching victories in both of their first two games against FBS opponents. Last week, the Canes marched into Texas A&M and destroyed the Aggies 41-23. QB Robert Marve was solid, completing 16-of-22 passes for 212 yards and two scores.

Next up: Home vs. North Carolina (2-1)

10: Duke Blue Devils (2-1/1-0) (2-0 ATS)
The Dookies could be for real this season. Last week marked the first time that oddsmakers installed the Blue Devils as favorites in a game since 2003, and for the first time since 1998, Duke covered the spread as a favorite. They are averaging 30.7 ppg and could see those numbers improve when Virginia comes to town this week.

Next up: Home vs. Virginia (1-2)

11: North Carolina State Wolfpack (2-2/1-0) (1-1 ATS)
After sleepwalking through their first three games of the season, the Wolfpack came alive as 7-point underdogs on the NCAA football betting line against the nationally-ranked ECU Pirates. QB Russell Wilson tossed three touchdown passes, including the game-tying score with 1:12 remaining that sent the game to overtime. The Pack stopped ECU on their first drive of the extra frame, and then punched in a TD to preserve a 30-24 upset.

Next up: Home vs. South Florida (3-0)

12: Virginia Cavaliers (1-2/0-1) (0-2 ATS)
The Cavs have the worst offense in the ACC at 11 ppg, yet have still gone 2-0 towards the ‘over’ early in the season. It’s a bad combination for HC Al Groh and UVA, who find themselves as 7-point underdogs at Duke this weekend after their bye week last weekend. QB Peter Lalich was dismissed from the program this week, making him the second signal-caller to be dismissed from the team this year.

Next up: Away @ Duke (2-1)