In American college football, the 2006 BCS computer rankings are a part of the Bowl Championship Series (BCS) formula that determines who plays in the BCS National Championship Game as well as several other bowl games. Each computer system was developed using different methods which attempts to rank the teams' performance. For 2006, the highest and lowest rankings for a team are dropped and the remaining four rankings are summed. A team ranked #1 by a computer system is given 25 points, #2 is given 24 points and so forth. The summed values are then divided by 100 (the maximum value a team can earn if they received four first place votes that were summed). The values are then ranked by percentage. This percentage ranking is then averaged with the Coaches Poll and Harris Poll average rankings, each receiving equal weight, and the results become the BCS Rankings.