Hurts, now the Oklahoma quarterback after transferring from Alabama, has thrown six touchdowns and completed 82.9 percent of his passes through two games. He's also rushed for 223 yards and three scores. He's led No. 5 Oklahoma to 119 total points in wins over South Dakota and Houston.
Tagovailoa, the Crimson Tide's signal-caller, has completed 76.4 percent of his passes for seven touchdowns while rushing for 48 yards and a score. No. 2 Alabama has scored 104 total points in its first two games—wins over Duke and New Mexico State.
Fresh off throwing for 471 yards and four touchdowns at No. 9 Texas, LSU quarterback Joe Burrow finds himself third at 4-1. Clemson quarterback Trevor Lawrence, who led the Tigers to last year's national championship win, lands fourth at 9-2 for the nation's top-ranked team.
Ohio State's Justin Fields, Texas' Sam Ehlinger and Wisconsin running back Johnathan Taylor round out the top seven. Fields and Ehlinger are at 11-1, and Taylor is 12-1.
An Oklahoma signal-caller and an Alabama quarterback finished in the top two of last year's voting, with the Sooners' Kyler Murray edging Tagovailoa.
Perhaps another OU vs. Bama showdown will occur again, but the early Heisman field is loaded with strong candidates. Still, chances are Hurts and Tagovailoa will be traveling to New York for the trophy presentation in December.