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#1 North Carolina vs. #4 Washington State

The North Carolina Tar Heels more than any team in the tournament has proven why they are a number one seed and the number one seed overall in the field of 64, that has no dwindled to 16. The Heels were obviously expected to handle the weak Mount Saint Mary's in the first round, but many expected the depth and athleticism of Arkansas to provide problems for Roy Williams' team. To say those people were wrong would be a gross understatement after the way the Heels simply abused Arkansas in a 108-77 round 2 rout.

In their win against Arkansas the Heels shot an absurd 68 percent from the floor. While it is unlikely that Carolina will be able to continue with such accuracy from the field, it is hard to argue against the fact that they are the best offense in the game, with Roy Williams former team probably coming in a close second. In addition to scoring the ball with ease, the Heels are doing something equally important for tournament basketball, they are taking care of the rock, turning the ball over just 16 times in their first two games. The Heels may not play the best defense in the country, but if they do not give their opponents extra opportunities by way of turnovers, it is going to be hard to outscore Tyler Hansbrough, Ty Lawson, Wayne Ellington and the rest of the 10-deep team.

The latest probable victim for the high-powered Heels comes in the form of the rather unheralded Washington State Cougars. Many predicted the Cougars would be one of the first 4 seeds out of the tournament, but after the first round, they were one of only two left standing, thanks in large part to their defense.

The match-up with the Heels Thursday night will be the ultimate basketball showdown of strong offense versus strong defense. That might be a favorable match-up for the defense if we're talking football, but unlike in football, more than just the quarterback touches the ball on each play. The Cougars may have looked dominate in shutting down Notre Dame's Luke Harangody in round 2, but the Heels have more weapons than Washington State could possibly hope to silence.

Carolina won't roll the way they did in the first two rounds, but I like them over the Cougars.

 #2 Tennessee vs. #3 Louisville

Tennessee seems to be one of those teams living on borrowed time. I doubt many people saw their first round game against the American University Eagles in round 1, therefore the 15-point margin of victory probably looked like one of those games that played out as expected if one were to only see the final score. Nothing could be further from the truth. The Eagles were within a basket or two for much of the second half and were only down four with four minutes to play before Tennessee finally knocked down some big shots, came up with some stops and made their free throws to pull away at the end. They may have won by 15, but they were precariously close to losing to the Eagles in their debut in what would have been probably the greatest upset in tournament history.

Following that win, the Vols had to fight and scratch into overtime to finally knock off a tough 7-seeded Butler. You could make the argument that these close calls prove the Vols could fall at any minute, but you could also argue that these tough battles, as well as the lack of respect they earned from much of the east coast media throughout the year, have made them a tougher team that is now battle-tested and ready for a march to the Final Four. I will go with the former on this one, especially with Chris Lofton shooting a tepid 4-18 from the field in the first two games. It is hard to imagine Lofton suddenly catching fire after a sluggish start, but he is one of the best shooters in the country, so you never know.

The Vols will be taking on a Louisville team that may be playing as well as any Roy Williams team or former team right now. The Cardinals easily handled Boise State in the first round and torched Oklahoma in round 2, using their suffocating defense to hold the Sooners to under 50 points.

Tennessee, and Lofton in particular, can not continue sub-par shooting against a team that is already holding opponents to 25 percent from 3-pt. range. The Pitino-led Cardinals ranked in the top 15 in defense all season, and they have raised their game at that end to another level. The Cardinals will not dazzle anyone with their offense, but they can rely on their defense to carry them, and we all know that championship teams all play amazing team defense, and the team should be well rested following two cake walks early in the tournament.

If Lofton gets hot, Louisville could be in trouble. But I still like the Cardinals. Expect an interesting end to the game if it is close, as both teams are almost as bad as Memphis from the foul line. A close game could lead to a war of attrition at the line. I like Louisville to win this one by seven.