<Li> Previous Heisman winners (and in cases where an underclassman wins the award and remains in school to play, a prior winner may also be a current candidate). According to Heisman.com there are currently 57 prior winners eligible to vote and, thus, 57 potential votes (a prior winner is not required to vote and does not lose his voting privileges by not voting). </Li> <Li> Fans: As the Premier Partner of the Heisman Trophy, Nissan has a vote and gives this to the fans . Fan voting done through a survey collected by ESPN on NissanHeismanHouse.com . This constitutes one Heisman vote . </Li> <P> Each voter identifies three selections, ranking them in order . Each first - place selection is awarded three points . Each second - place selection is awarded two points . Each third - place selection is awarded one point . Voters must make three selections and cannot duplicate a selection, else the ballot is invalid and none of the selections count . This is a positional voting system . </P> <P> The accounting firm Deloitte is responsible for the tabulation of votes, which has moved almost exclusively to online voting since 2007 . </P>

How do they determine the heisman trophy winner
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