College football and basketball are both very popular in the United States. But varsity sports is not every fan’s cup of tea. The professionals play the game better, as they should. They’re professionals.

But when it comes to sports betting, there really is no comparison. College sports provide far more opportunities for sharp handicappers to cash in. There are 119 football teams and 341 basketball teams in Division I, the vast majority drawing betting lines. The thinner markets in the mid-major conferences are ripe for the picking.

As for the quality of the games, anyone who watched March Madness this year saw some incredibly talented clubs, none more so than the four No. 1 seeds in the Tournament. The major bowl games are must-see events, BCS computers notwithstanding. And you can’t beat the atmosphere that comes with an arena or stadium full of completely devoted and partisan fans.

More games, more money, more fun. This is every handicapper’s dream, right?

There are three undefeated teams in college basketball: North Carolina, Memphis and Kansas. That probably won’t last long; the Tar Heels (ACC) and the Jayhawks (Big 12) simply have too many quality opponents on the horizon to expect perfection. Mere dominance will do.

Kansas is 11-4 ATS, No. 3 in the polls and No. 1 in efficiency. Memphis hasn’t been the same moneymaker at 8-5-2 ATS, but Tigers supporters will take their profits. And North Carolina is blowing the doors off opponents at 12-2 ATS. The Tar Heels’ reputation, cemented by “Psycho T” Tyler Hansbrough, gives them the added fear factor you expect from a truly dominant club – and the No. 1 spot in the polls.

It’s tempting even at this early stage to add the UCLA Bruins into the mix and crown our inevitable Final Four. The Bruins are that good at 16-1 SU and 9-5-2 ATS. That loss to Texas seems more like a mosquito bite.

The North Carolina Tar Heels are one of six undefeated men’s college basketball teams at press time. Kansas and Memphis are among the others, and those two powerhouses have been playing superb basketball. The Tar Heels, no slouches themselves, were nonetheless extended to overtime by Clemson on Sunday before winning 90-88. But when the polls came out Monday, North Carolina held onto the No. 1 spot, followed by Memphis and Kansas.

You won’t find much debate about this in the mainstream press. The sports writers are the ones voting in the AP poll, after all. The Tar Heels have the best reputation of the three aforementioned teams, having won the national title in 2005 under coach/god Roy Williams. But according to efficiency stats, Kansas is on top, followed by Memphis at No. 2 and North Carolina at No. 10. As long as the general public remains uninterested in these stats, mainstream writers won’t use them when deciding their votes.

If you’re having trouble giving college basketball much focus during the holidays, you’re not alone. But let’s set aside the football and the leftover turkey for just a second and get a quick update on the Top 10 teams in the polls.

1. North Carolina: Dominating at 11-0 SU and 8-1 ATS.
2. Memphis: Beat Georgetown 85-71.
3. Kansas: The top team in efficiency; 12-0 SU and 7-3 ATS.
4. Washington State: Even better than expected at 7-4 ATS; tougher competition ahead.
5. UCLA: Climbing back up the polls after that Texas loss.
6. Pittsburgh: Huge non-con OT victory over Duke. Big East will be tough.
7. Michigan State: Could run the Big Ten table, judging by that win over the Longhorns.
8. Georgetown: Two weeks to recover from Memphis before things get interesting.
9. Texas: Still 5-2 ATS and breathing down Kansas’ neck.
10. Duke: No. 2 in efficiency – big things on the horizon.

Eventually, they’ll get around to compiling some kind of comprehensive efficiency rankings for college basketball players. The best we have right now appears to be Dean Oliver’s “Offensive Rating” index. And it should be no surprise that two of this year’s most coveted freshmen lead the way in that category.

Here are the Top 25 in Division I play as of press time, according to kenpom.com.

1. Eric Gordon, Indiana            125.2
2. Kevin Love, UCLA            124.5
3. Louis Dale, Cornell            123.0
4. Jordan Eglseder, Northern Iowa    122.4
5. Stefon Jackson, Texas El Paso        120.8
6. Reggie Williams, Virginia Military Inst    120.7
7. James Harden, Arizona St.        120.7
8. Stephen Curry, Davidson        119.9
9. Matt Kingsley, Stephen F. Austin    119.7
10. Leon Williams, Ohio            119.0
11. Marreese Speights, Florida        118.9
12. Brett Winkelman, North Dakota St.    118.4
13. Courtney Lee, Western Kentucky    118.1
14. Ryan Anderson, California        117.6
15. Lester Hudson, Tennessee Martin    117.1
16. Gary Forbes, Massachusetts        116.3
17. Michael Beasley, Kansas St.        116.0
18. J.J. Hickson, North Carolina St.    115.9
19. David Holston, Chicago St.        115.8
20. Luke Harangody, Notre Dame        115.7
21. Kosta Koufos, Ohio St.            114.9
22. Marqus Blakely, Vermont        114.7
23. Alex Harris, UC Santa Barbara    114.3
24. Arizona Reid, High Point        113.3
25. Aleks Maric, Nebraska            112.8

It’s tough enough being a professional athlete. Your mental attitude has to be strong enough to tap into your physical talents and produce at a high level. Now imagine your father happens to be Michael Jordan. How’s your attitude now?

Jeff Jordan’s must be pretty good. He hasn’t shied away from playing basketball; rather, he’s a freshman at the University of Illinois. That’s about where the comparison to his father ends. Jeff Jordan is a 6-foot-1, 185-pound point guard. A preferred walk-on at Illinois with an academic scholarship, Jordan played just 32 minutes in the first eight games combined, shooting 0-for-7 with one assist and six turnovers.

So how does Jeff Jordan live up to his Dad? He doesn’t try. “By no means in this world can you ever live up to someone else’s expectations of who you are,” Michael Jordan told Matt Lauer last month on the TODAY show. Score another one for MJ.

The NIT (which does not actually stand for Not In Tournament) has played second fiddle to March Madness for years now. I don’t recall anyone looking for a third fiddle. But we have one anyway courtesy of the Gazelle Group, the same people behind the Coaches vs. Cancer event and the CBE Classic.

The College Basketball Invitational, born just last month, will be a 16-team single elimination tournament. Only teams that don’t go to the big dance will be invited; those who fall off the bubble may find themselves with a choice of postseason tourneys come March.

More games means more opportunities for handicappers – 133 teams will be in one tournament or other. But is there any demand for it when the NIT is a mere blip on the betting radar? “I just don’t know if there’s a market for a third tournament,” Big East commissioner Michael Tranghese told the Associated Press, “but this is the land of opportunity.”

Even though it’s an impossible question to get a definitive answer for, you may already have a game that comes quickly to mind. But unless it’s one of these three, you’d be wrong.

1985 Championship Game
Villanova 66 – Georgetown 64

In what stands as one of the biggest upsets of all time, the underdog Wildcats moved the immovable object when they defeated the Hoyas back on April Fool’s Day in 1985. Patrick Ewing and the rest of the Hoyas had obliterated everyone that got in their way before Villanova took them down. To win the game Villanova shot an incredible 78.6 percent. Even more amazing was the 90 percent rate at which they shot in the second half. This was the first of many letdowns for Ewing, who also had to endure his fair share of disappointments in the NBA.

1987 Championship game
Indiana 74 – Syracuse 73

Keith Smart hit a 15-footer with five seconds to go to give the Hoosiers a national title. But it wouldn’t have been a winning shot if Derrick Coleman hadn’t clanged a free-throw off the rim just seconds earlier.

1992 Regional Final
Duke 104 – Kentucky 103

The final shot from this game has been played so many times, it has to rank up there among the greatest college games ever played. Christian Laettner’s turnaround jumper over two defenders allowed Duke to advance, but it was Laettner’s perfect 10-for-10 from the field and 10-for-10 from the free-throw line that effectively tamed the Wildcats.

And without further adieu, here’s that Laettner jumper in video form for you. Enjoy.

It’s called the preseason, but make no mistake – these college basketball games count. And there’s some pretty good tilts out there worth your handicapping homework.

Wednesday features a potential first-round Tournament delight when Davidson and No. 1 North Carolina play on ESPN. This Davidson squad delighted handicappers last year at 21-9-1 ATS, second only to Southern Mississippi (16-4-2) in profitability. And the Wildcats have everyone of significance coming back for 2007-08.

Things get really interesting with Thursday’s bout between Michigan and No. 5 Georgetown. Have the Hoyas taken a step back with Jeff Green’s decision to turn pro? We’ll soon find out.

This should be one hell of a college basketball season. There is no clear favorite to win the national championship – Memphis has taken over the top spot on the odds list at 9-2, edging North Carolina at 5-1 and UCLA at 6-1.

The fact that a team outside the major conferences could win it all is intriguing enough; the last to do so was UNLV, coming out of the Big West in 1990. But the Tigers also have one of this year’s hot freshmen: point guard Derrick Rose. Two other new names you should hear a lot about in 2007-08 are USC’s O.J. Mayo and Indiana’s Eric Gordon.

The Kentucky Wildcats (30-1) fans are looking forward to their first year under coach Billy Gillispie. Billy Donovan is back with the Gators after reversing his decision to go pro, and Kevin O’Neill is coaching Arizona while Lute Olson takes a leave of absence. Buckle your seat belts.