2. Syracuse (30-1)

Syracuse’s 30-1 in that league should be worth a lot more than Kentucky’s 30-1. But they’ll both be No. 1 seeds in the tournament. Isn’t that all that really matters this time of year?

3. UNC (27-4)

If Lawson, Hansbrough, and Ellington could do it in 2009, then certainly Marshall, Zeller, and Barnes can too.

4. Kansas (26-5)

Might need to win Big 12 tournament to get a No. 1 seed.

5. Missouri (27-4)

Would be fitting if Tigers and Kansas played another classic in the Big 12 tournament final.

6. Duke (26-5)

Out-rebounded at home by UNC, 45-28.

7. Marquette (25-6)

Don’t know if Crowder will have much of an NBA career, but what a college player.

8. Ohio State (25-6)

Maybe Sullinger needs to go back to workouts at Pizza Hut. Not the same player this year.

9. Murray State (30-1)

Impressive rebound from lone loss. Only team in country with perfect record on the road.

10. Michigan State (24-7)

Saw too much red last week, losing at Indiana and at home to Ohio State.

11. Georgetown (22-7)

NCAA seed might be high enough this year to make them immune to first-round upset.

12. Wisconsin (23-8)

After last year’s 36-33 debacle against Penn State, hope to avoid another one-and-done in Big Ten tournament.

13. Michigan (23-8)

Won six of their last seven.

14. Baylor (25-6)

Maybe the NCAA tournament will bring out the best in the Bears, which we haven’t seen yet.

15. Indiana (24-7)

Nobody hotter in the Big Ten – have won seven of eight — and the tournament is in Indianapolis.

16. Florida State (21-9)

Hoping to stay away from the Northeast in the tournament. Are 1-4 against teams from New Jersey and north, losing to UConn, Harvard, Princeton, and BC.  

17. Wichita State (27-5)

Out-rebounded Illinois St. 40-34 and held them to 33.9 percent shooting and still lost.

18. Temple (24-6)

Breaking out of the pack in the balanced A-10 earned Fran Dunphy A-10 coach of the year.

19. Drexel (27-5)

In CAA final, battle of great defensive teams with vastly different styles. VCU ranks No. 1 in the nation in steals. Drexel ranks No. 321.

20. Florida (22-9)

Every year a team or two like Florida which underachieves in regular season, puts it all together in the tournament.

21. Virginia (22-8)

After Scott (35 points, 11 rebounds) wrecked Maryland, Terps coach Mark Turgeon said he wished the forward had never hurt his foot (and red-shirted). “He’d be gone.”

22. San Diego State (24-6)

Steve Fisher has done one of the best coaching jobs in the country.

23. Notre Dame (21-10)

No. 3 seed in Big East. Who would have guessed that when Abromaitis went down and Irish started 11-8.

24. Creighton (28-5)

Won Missouri Valley with help from Illinois St., which upset Wichita St. in semis.

25. VCU (27-6)

They went to the Final Four last year. They have 27 wins. They’re vastly improved from Nov. and Dec. when their RPI fate was sealed. Don’t look at metrics. Just watch them play.

And my next 10:

26. Iowa State (22-9)
27. Louisville (22-9)
28. Gonzaga (24-5)
29. Cincinnati (22-9)
30. UNLV (25-7)
31. St. Mary’s (26-5)
32. Kansas State (21-9)
33. New Mexico (24-6)
34. St. Louis (24-6)
35. Memphis (23-8)

And my national player of the year straw poll vote: