The regular season ended Sunday. Sixteen weeks of the Power 16 have led to Championship Week. Let's get right to the rankings.

(Records as of March 3)

No. 1 Seeds

TEAM Kansas Record: 27-2   Maryland Record: 24-3   Duke Record: 26-3   Oklahoma Record: 24-4

COMMENT We won't let perfection go unrewarded. Jayhawks earned the right with 16 wins to be on top of Power 16 this week. Up Next: Big 12's top seed plays Friday. Closed historic Cole in grand fashion: With 112 points and as ACC's regular season champions. Up Next: Winner of Clemson/FSU at noon Friday. Williams went out in style at Cameron on Sunday. But still trying to figure out what happened at Virginia. Up Next: Sorry UNC fans, it's you on Wednesday Sooners building on school's most successful season. Too bad KU is stealing most of Big 12's headlines. Up Next: Baylor/K-State winner for No. 2 seed on Friday.

No. 2 Seeds

TEAM Cincinnati Record: 27-3   Pittsburgh Record: 25-4   Oregon Record: 22-7   Alabama Record: 24-6

COMMENT Two scares at home, not to mention a loss at Louisville, give some reason to pause. Not us. Just giving OU props. Up Next: UAB/S. Florida winner on Thursday. Not the toughest stretch to end the season. But 25 wins (13 in Big East) is why Panthers are this high, this late. Up Next: Opens with Rutgers or BC on Thursday. Pauley saw another Pac-10 champion crowned: Oops, it was the Ducks who were doing the celebrating. Up Next: UW in tourney (didn't Huskies beat Ducks?) A little too much celebrating, perhaps? Yeah, we're sure that's all it was Sunday in Mississippi. Up Next: Dangerous SEC opener: Hogs or Vols on Fri.

No. 3 Seeds

TEAM Gonzaga Record: 28-3   Illinois Record: 23-7   Marquette Record: 24-5   Kentucky Record: 20-8

COMMENT Well, the Zags had to know hosts would be tough Sunday night. But they're back in the WCC title game. Up Next: Shot at fourth straight WCC title Monday night. Finished right were everyone expected in Big Ten. But can they finish the NCAAs where everyone expected? Up Next: Rematch with Gophers in opener? East Carolina hotbox isn't an easy place to play, so we'll give Eagles a break for 46-point stinker last week. Up Next: Louisville, or TCU, on Thursday. "Team Turmoil" doesn't do things the easy way. Bottom line: At least 'Cats are winning when it counts most. Up Next: South Carolina or Ole Miss on Thursday

No. 4 Seeds

TEAM Connecticut Record: 21-6   Florida Record: 21-7   Georgia Record: 21-8   Arizona Record: 19-9

COMMENT Oka-'Force' & Co. closed out Big East with six straight wins. Big question in Storrs: Will The Butler stay "one more year?" Up Next: Thursday night clash with 'Nova/'Cuse winner. Gators haven't won two straight since Jan. 12. They'll have to win four straight win SEC tourney title. Up Next: Auburn in SEC opener on Wednesday. Two straight overtime wins may have taken too much out of Dawgs to win SEC East all by themselves. Up Next: Winner of Vandy/LSU on Thursday. With four teams finishing second to Ducks, consider the Wildcats as something of a representative for the rest of the Pac-10. Up Next: Against Olson's better wishes, Pac-10 tourney.

Dropped Out: Oklahoma State.

As always, the Power 16 welcomes your opinions. Click here to voice your approval or disdain for the latest Power 16. Keep it clean, state a clear case for your team, include both a first and last name, city and state, and we'll post the best comments.

Power 16 Comments
Here are a few comments from ESPN.com users concerning the Power 16 rankings:

"Finally, FINALLY, FINALLY, the sense that God gave you is starting to shine. Yes the Jayhawks deserve the top spot in the Power 16, no questions about it. To go undefeated in a major conference such as the Big 12 or ACC (for a moment I'll pretend that the ACC is of equal strength with the Big 12) is an accomplishment that even the mighty Terps or Devils could accomplish. The Jayhawks are the best team in college basketball, and I'm content that the Power 16 finally recognizes their rightful spot on top. Anyone beg to differ? Try this one on for size. 16-0 and untouchable."

Blake Hardwick
Shawnee, Kan.

"Thanks for finally putting KU No. 1 -- a place they should have been instead of Maryland. All it took was KU having the No. 1 RPI and going 16-0 in a conference looking to have six NCAA bids. Earlier this year, the Power 16 had Oklahoma State as a No. 1 instead of Kansas. After Kansas crushed OSU on its home floor, the Power 16 put Oklahoma as a No. 1 instead of Kansas. After KU took care of OU they were finally upgraded to a No. 1. Later Duke falls and Maryland is put as the overall No. 1?! Maryland is definitely a good team, but please remember that Maryland lost to Oklahoma and Arizona, while Kansas defeated both of those teams. Finally Kansas gets the respect it deserves."

Brent Evans
Lawrence, Kan.

"Agree with the Sooners being in your top four, but disagree with this being 'school's most successful season'. In 1988, the Sooners were 35-2, ranked No. 1, and played Kansas for the national championship. The Sooners were also ranked No. 1 in 1990, when they defeated No. 1 ranked teams (Kansas and Missouri), in back-to-back games. The Sooners have been an elite basketball program for the past 20 years, first under Billy Tubbs, and now under Kelvin Sampson. Winning the NCAA tournament will qualify this as our most successful season, which we just might do."

Jack Talley
Austin, Texas

"I just wanted to remind everyone that is going to Atlanta for the SEC tourney what time of the year it is. In case they have forgotten it is Big Blue Madness. Oh yes, it is that time of the year again, when the University of Kentucky starts to really play some basketball. Know one wants to play the Wildcats in march. Just wanted to remind all you college basketball fans about the time of the year it is and about the most winningest school of all time. GO UK!"

Tim Farmer
Williamsburg, Ky.

"I like the top half of the Power 16, but the bottom has not impressed me very much. I am a huge Ohio State fan and think they deserve a 4 seed. They beat Illinois, who you have a 3. Kentucky and Arizona have not impressed me that much this year and may not deserve a top 4 seed. Ohio State has lost some games, but those have been on the road and who has won many road games in the Big Ten."

Andrew Breeze
Columbus, Ohio

"Why is Pitt ahead of UConn?

BOTH are 13-3 in the Big East.
UConn is #10 RPI and Pitt is #15.
UConn is #23 SOS and Pitt is #54.

The only area where Pitt is better is record, 25-4 vs. Uconn's 21-6. Why? While UConn was playing No. 1 seeds Maryland and Oklahoma, Pitt was playing St.Francis and Rhode Island. UConn should be the HIGHER seed, not Pitt."

Ted Young
Hartford, Ct.

"Hey guys, I'm glad UConn is getting the acknowledgement it deserves, but still a No. 1 4 seed? Watch out for these guys in the big dance, I think that they are out to prove their worth, and prove all of the critics wrong who did not acknowledge them this season. Watch Ben Gordon this week, he's out to do some damage in the Big East Tournament, and Okafor and Butler speak for themselves!"

Chris Prentiss
Bristol, Ct.

"This time of year everyone talks about getting on a roll to improve your seed. The Pitt Panthers have won seven straight, Duke has lost twice in two weeks, Cincinnati, Oklahoma, and Maryland have all looked beatable lately. So if Pitt wins the Big East tourney (that would be 10 straight for the second time this year), do we not deserve a 1 seed?"

Ken Hoffman
Pittsburgh, Pa.

"Are you absolutely out of your mind. I love the power rankings and NCAA tourney time even more. My complaint however is with Kentucky being placed over both Florida and Georgia and with the lack of respect SEC schools get around the country for basketball. All Kentucky did was go 1-3 against Florida and Georgia, with the sole win coming over the Gators at home in Rupp Arena (the toughest crowd in the SEC). I can see the logic with placing Kentucky over Florida, but not over the Dawgs who not only swept Kentucky in the regular season, but earned the number one seed in the SEC East. I am tired of teams being given high rankings due to past traditions. And in closing, let me go on the record and tell everyone to pay attention when SEC schools come out and place a host of schools in the Sweet 16 (hell, Bama and Florida have the talent to cut down the nets). Then we should finally get credit for having a conference in which teams face QUALITY opponents EVERY night. Thanks for the rant, keep up the rankings please, because I need something to whine about."

Will Potter
Atlanta, Ga.

"When is everyone going to give IU some credit? How could Illinois be a 3 seed and not Indiana? If anyone recalls that Illinois came into Assembly hall and got whipped by an IU team that set records for most 3-pointers in school history. IU is definably the best team in the Big Ten if you look at shooting percentage and opponent's shooting percentage."

Nathan Williamson
Indiana

"I've got a suggestion for you. Give Maryland, Duke, Kansas and Oklahoma the No. 1 seeds, Cincy the lone No. 2 seed and drop everyone else out of the top 16. Besides those 5 teams, the rest of the country is weak and therefore not worthy of the Power 16. Parity is one thing, but this season is ridiculous."

Derrick Warner
Salisbury, Md.

"I would agree that Pitt, Cincinnati, and Alabama deserve No. 2 seeds -- but not Oregon, regardless they won the Pac-10. But I think Illinois, Marquette, or Kentucky deserve a look for that No. 2 seed. Not so much Marquette after the loss to East Carolina, but Illinois has won eight in a row after starting the Big Ten season 4-5 to win a share of the Big Ten title. And Kentucky has beaten Florida twice, including once in Gainsville. Oregon survived the Pac-10, but they didn't have enough quality wins like Kentucky or Illinois."

Collin Whitchurch
Cherry Valley, Ill.

"Thanks for keeping Marquette in the Power 16 at a 3 seed. It was better for Marquette to be upset by a no-name team like East Carolina during the season than to be upset in the first round by St. Frank nobody, although that's no excuse for their playing or their free throw shooting at that game. These boys don't realize that they're ahead of coach Crean's schedule for them; let's hope that they don't find out until after they've won the tournament. Then they can catch up with you and realize how good they really are. Thanks again. We won't let you down. We are Marquette."

Maura Day
Milwaukee, Wis.

"I am voicing my case for Alabama as a No. 1 seed.Yeah, we had our debacle yesterday at Ole Miss. But, come on, look at this team.We are dominating. We are much better that Cincinnati and Oklahoma. These 2 teams definitely don't have claim to the No. 1 seed. Ole Miss is always tough at home. I thought the game would be a battle, but I never thought we would have lost as bad as we did. But we are definitely a No. 1 seed still."

Mike Tiller
Deltaville, Va.

"Noticed you had four SEC teams in the Power 16. You may have overlooked one that has been playing some of the best ball in the SEC -- Mississippi State. Twenty three wins, 5 out of last 6, including two on the road. Will more than likely face Florida (Power 16 team) on Friday. See if they earn your respect."

David Coleman
Columbus Miss.