The Football Bowl Subdivision (FBS) is the highest level of college football in the United States, governed by the NCAA (National Collegiate Athletic Association). It features 130 member schools that compete in various conferences, such as the SEC (Southeastern Conference) and the Big Ten. FBS teams are known for their larger budgets, more scholarships, and higher attendance compared to lower divisions. FBS teams participate in a postseason system that includes bowl games, which are special matchups held at the end of the season. The most prestigious of these is the College Football Playoff, which determines the national champion. The FBS is distinct from the Football Championship Subdivision (FCS), which has a different playoff structure.