At last, finals
with meaning

Mar 6, 2007 7:00 AM

This is the week each year that elite conferences pad their wallets and show why they should have eight teams in the Dance.

But, it’s a bit different this year. With no clear No. 1 and four top seed berths at stake, there could be eight teams with resumes worthy of consideration.

Assuming all is kosher and the favorites hold their serve through the major conference tourneys, we figure the four top teams will be UCLA, Ohio State, Kansas and Florida.

However, there are some solid teams below the Fab 4 that could move into the top group, if one stumbles.

Ohio St and Wisconsin have battled for No. 1 in the nation and Big 10 all year.

Kansas and Texas A&M are the best of the Big 12. Virginia won the ACC, but it’s UNC and Maryland with better resumes.

Florida is the defending champ of the NCAA and most likely No. 1 for this year’s Dance if the Gators win the SEC in Atlanta.

UCLA probably locks up No. 1 out West. And maybe Hoya Paranoya in Big East.