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.

Forget about the No. 1 North Carolina Tar Heels for a moment, okay? Let’s talk about the Memphis Tigers. Coach John Calipari and his motley Memphis crew hasn’t had any problems this season putting up those points. They’re averaging 90.4 points at home, the program’s highest home average over 13 years. Potential NBA lottery pick Derrick Rose is on the money scoring 14.8 points on 47.2 percent shooting (with 4.5 assists per game).

Things are looking good in Memphis these days, but we’ll check back in on ‘em in March.

AP Top 25 for the week of January 7, 2008:

No. School Record Points Prev.
1 North Carolina 16-0 1768 1
2 Memphis 14-0 1742 2
3 Kansas 15-0 1674 3
4 Wash. State 13-0 1532 4
5 UCLA 14-1 1522 5
6 Michigan State 14-1 1422 6
7 Georgetown 12-1 1332 7
8 Tennessee 13-1 1282 8
9 Duke 12-1 1257 9
10 Indiana 13-1 1125 11
11 Texas A&M 14-1 1102 12
12 Texas 13-2 944 14
13 Vanderbilt 16-0 925 15
14 Butler 14-1 822 16
15 Marquette 12-2 751 10
16 Mississippi 13-1 650 18
17 Dayton 13-1 554 20
18 Clemson 12-3 518 19
19 Villanova 11-2 465 17
20 Pittsburgh 13-2 461 13
21 Wisconsin 12-2 407 25
22 Rhode Island 14-2 393 23
23 Stanford 12-2 185 24
24 Xavier 13-3 128 32
25 Miami (Fla.) 13-1 85 27