Its 120 before first game. Here is MR's best quote imo
Right now, Demitrius Bell is out for the year, right?” Rhule said. “Is he gonna count on our roster limit? And if we start saying (injured players) do, what are a lot of schools gonna do? They're gonna start cutting injured guys. Is that what we want from education? There are so many unintended consequences of roster limits that I just hope they think through it.
“I would (also) have a really hard time telling some of the guys – just because of where they are there, maybe they were the 121st guy – telling them, ‘Hey, you know what, thanks for all that you do, but you can't be here.’”
Matt Rhule sounds off on the recent proposal for reductions and limits to college football roster sizes.
nebraska.rivals.com