The magic numbers are 32-34.

That’s the amount of recruits Florida coach Will Muschamp said he will be able to sign in the 2012 class.

“Our numbers are down,” Muschamp said on his radio show last week. “With the new  SEC rule, you can sign 25 National Letters in February. But as long as you can sign players back to the previous year, which is what we’ll be able to do with some of the high school graduates that are coming in January (early enrollees), we can add anywhere from seven to nine players.”

If Muschamp wants to, he can add more than that.

UF signed 19 recruits last year, but seven of them enrolled early and were counted toward the 2010 class. That leaves the Gators will only 12 players counting for 2011, meaning they could sign up to 38 prospects in February if they have 13 early enrollees (highly unlikely) to count back toward last year.

Florida already has seven of its 17 commitments planning to enroll in the spring, and Muschamp talked about why some recruits choose to get a head start in college.

“I think more than anything the young man has to be all in,” he said. “It’s hard because some of the best times you have is in the spring of your senior year. But a lot of guys are a little bit more mature and they want to come in early. It does help to go through spring practice.”

Despite the possibility of 38 signees, the Gators only have room for 28 right now following the transfers of Josh Shaw and Lynden Trail.

There are currently 67 scholarship players on the roster and 10 seniors will be gone in December, putting UF at 57 players for next season (28 short of the NCAA limit of 85). However, more guys are expected to leave and each one that does will open up another scholarship.

Muschamp said his top priority is adding depth to the offensive and defensive lines.

“Right now we’ve got to address the line of scrimmage,” he said. “We’ve gotta get better, we’ve gotta get more numbers and we’ve gotta get more competition. That’s easy for anyone to see if you look at our roster. So that’s a huge emphasis for us.”