From The Rothenberg Political Report

Republicans are set up to gain a large number of governorships nationwide. At a minimum the GOP could gain eight giving the party 32 but larger gains are very possible.
Note that weve revised our ratings categories to give readers a better idea where races stand.
Takeovers in italics.
Pure Toss-Up
CO Open (Ritter D)
CT Open (Rell R)
FL Open (Crist R)
ME Open (Baldacci D)
MN Open (Pawlenty R)
NM Open (Richardson D)
OR Open (Kulongoski D)
Strickland (D-OH)
Toss-Up/Tilt Republican
VT Open (Douglas R)
WI Open (Doyle D)
Quinn (D-IL)
Toss-Up/Tilt Democrat
OMalley (D-MD)
Patrick (D-MA)
CA Open (Schwarzenegger R)
Lean Republican
GA Open (Perdue R)
MI Open (Granholm D)
PA Open (Rendell D)
Brewer (R-AZ)
Perry (R-TX)
Lean Democrat
HI Open (Lingle R)
Lean Independent
RI Open (Carcieri R)
Republican Favored
Culver (D-IA)
AL Open (Riley R)
NV Open (Gibbons R)
SC Open (Sanford R)
TN Open (Bredesen D)
Democrat Favored
Lynch (D-NH)
Safe Republican
KS Open (Parkinson D)
OK Open (Henry D)
SD Open (Rounds R)
WY Open (Freudenthal D)
Heineman (R-NE)
Herbert (R-UT)
Otter (R-ID)
Parnell (R-AK)
Safe Democrat
Beebe (D-AR)
NY Open (Paterson D)