by Jeff Goodman

There's no doubt as to which is the elite conference in America next season. The Big East has eight teams that cracked our Top 25.

This will continue to evolve as players decide to withdraw from the NBA Draft.

Early Preseason Top 25:

1) North Carolina

2007-08 Resume: 36-3, lost to Kansas in Final Four of the NCAA tournament
Declared: Ty Lawson, Wayne Ellington, Danny Green
Likely Early Departure: Lawson
While Tyler Hansbrough will return for his senior season, three of his teammates are testing the waters and declared for the NBA Draft. We're guessing that one of Ty Lawson, Wayne Ellington and Danny Green will remain in the draft — most likely Lawson. If that's the case, the Tar Heels will go in with Hansbrough and Deon Thompson up front, Marcus Ginyard and Wayne Ellington at the wings — and a point guard tandem of Bobby Frasor and freshman Larry Drew. Add in a pair of talented freshmen big men in Tyler Zeller and Ed Davis and the Tar Heels should be the prohibitive favorites entering next season — despite what is potentially a questionable point guard situation.

2) Michigan State

2007-08 Resume: 27-9, lost to Memphis in Sweet 16 of the NCAA tournament
Declared: None
Likely Early Departure: None
The Spartans will lose guard Drew Neitzel and big man Drew Naymick, but Tom Izzo has plenty coming back and also will add one of the nation's most talented freshmen in athletic forward Delvon Roe. Guards Kalin Lucas, Travis Walton and Chris Allen all return, as does forward Raymar Morgan and big guys Goran Suton and Marquise Gray. Izzo will also have athletic wing Durrell Summers in the mix.

3) Connecticut

2007-08 Resume: 24-9, lost to San Diego in 1st round of the NCAA tournament
Declared: None
Likely Early Departure: None
With Hasheem Thabeet deciding to return to school, the Huskies become legitimate Final Four contenders. Jim Calhoun's team will still have guards A.J. Price and Jerome Dyson, as well as Jeff Adrien and Stanley Robinson as returning starters in the frontcourt. The key is whether Price can come back healthy from a torn ACL he suffered in the NCAA tournament. If he can, UConn is the Big East favorites. If not, it'd be difficult to imagine the Huskies going far having to rely on freshman Kemba Walker to run the team.

4) Duke

2007-08 Resume: 28-6, lost to West Virginia in 2nd round of the NCAA tournament
Declared: None
Likely Early Departure: None
The Blue Devils' lone critical loss was that of senior guard DeMarcus Nelson, but after watching him in the NCAA tournament, it's not really all that big of a deal — especially with the addition of talented freshman Elliott Williams. Duke brings back four starters — Greg Paulus, Gerald Henderson Jr., Kyle Singler and Lance Thomas — as well as sixth man Jon Scheyer, guard Nolan Smith and 7-footer Brian Zoubek. The one issue is that Mike Krzyzewski won't add a legitimate power guy down low this season.

5) Louisville

2007-08 Resume: 27-9, Lost to North Carolina in the Elite Eight of the NCAA tournament
Declared: Derrick Caracter
Likely Early Departure: Caracter
Senior David Padgett is gone and will be difficult to replace, but Rick Pitino got huge news when versatile forward Earl Clark announced he was coming back to school. Initially, Clark was going to test the waters and maybe even sign with an agent. The Cardinals will also have Terrence Williams, Jerry Smith and Andre McGee back. Reginald Delk is eligible after sitting out and Louisville will add arguably the best big man in the country in freshman Samardo Samuels.

6) Gonzaga

2007-08 Resume: 25-8, lost to Davidson in 1st round of the NCAA tournament
Declared: Jeremy Pargo
Likely Early Departure: None
Jeremy Pargo will test the draft waters, but it's likely that he will return to Spokane next season. If he does, the 'Zags wil return nearly their entire team — starting guards Matt Bouldin and Pargo as well as big man Josh Heytvelt and Austin Daye. Toss in Micah Downs and give big-time shooter Steven Gray a full season, and Mark Few's team has all the pieces to be among the nation's elite next season.

7) Notre Dame

2007-08 Resume: 25-8, Lost to Washington St. in 2nd round of the NCAA tournament
Declared: None
Likely Early Departure: None
The Irish return everyone except senior forward Rob Kurz. Mike Brey's club brings back Big East Player of the Year Luke Harangody and the starting backcourt of Tory Jackson and Kyle McAlarney. Throw in role guys like Ryan Ayers and Zach Hillesland, and the Irish have all the pieces next year to compete for the Big East title.

8) UCLA

2007-08 Resume: 35-4, lost to Memphis in the Final Four of the NCAA tournament
Declared: Kevin Love, Russell Westbrook, Josh Shipp, Luc Mbah a Moute
Likely Early Departures: Love, Westbrook
Ben Howland is prepared to lose Kevin Love and Russell Westbrook to the NBA, but expect Josh Shipp and Luc Mbah a Moute to return to Westwood. While the Bruins won't have a traditional big man down low, they will have a plethora of quality guards after Darren Collison announced he's definitely coming back to school for his senior season. Guards Jrue Holiday, Malcolm Lee and Jerime Anderson will step right in and provide much-needed athleticism.

9) Purdue

2007-08 Resume: 25-9, lost to Xavier in the 2nd round of the NCAA tournament
Declared: None
Likely Early Departure: None
The young Boilermakers weren't supposed to even get to the Big Dance this year. Instead, they got an NCAA tournament win. The freshman class of E'Twaun Moore, Robbie Hummel and JaJuan Johnson has a year under their belt, and Matt Painter brings back everyone except for freshman Scott Martin (transferred) and his backup point guard. Painter also adds a potential starting floor leader in speedy Lewis Jackson.

10) Tennessee

2007-08 Resume: 31-5, Lost to Louisville in Sweet 16 of the NCAA tournament
Declared: None
Likely Early Departure: None
Chris Lofton and JaJuan Smith are gone, but the larger question is this: What can Bruce Pearl do to try and fix his point guard issues? Tennessee will be a Top 10 team regardless with the return of Tyler Smith, the addition of talented freshman Scotty Hopson and also having guys like Wayne Chism and Duke Crews back up front. However, for them to take the next step, they'll need Ramar Smith or J.P. Prince to take hold of the point guard spot — or even freshman Daniel West to come in and run the show.

11) Pittsburgh

2007-08 Resume: 27-10, lost to Michigan State in the 2nd round of the NCAA tournament
Declared: None
Likely Early Departure: None
The Panthers lose senior guards Ronald Ramon and Keith Benjamin. While both are replaceable, Jamie Dixon will need to find someone who can shoot the ball from the perimeter. Pittsburgh has point guard Levance Fields back and healthy and Sam Young and DeJuan Blair are a force up front, while guys like Gilbert Brown and Tyrell Biggs showed flashes.

12) Texas

2007-08 Resume: 31-7, Lost to Memphis in Elite Eight of the NCAA tournament
Declared: D.J. Augustin, A.J. Abrams
Likely Early Departure: Augustin
D.J. Augustin is as good as gone (unless he gets hurt), which leaves the point guard duties in the hands of Turkish floor leader Dogus Balbay. We've seen him numerous times before and while he's solid, it's difficult to imagine him carrying the Longhorns to the Final Four. But Balbay will have plenty of talent around him with A.J. Abrams, Damion James, Connor Atchley, Justin Mason and Gary Johnson. Rick Barnes also adds talented freshman J'Covan Brown to the fold.

13) Georgetown

2007-08 Resume: 28-6, lost to Davidson in 2nd round of the NCAA tournament
Declared: None
Likely Early Departure: None
The Hoyas lose plenty of experience with the departure of four seniors, including starting point guard Jonathan Wallace and 7-foot-2 center Roy Hibbert. However, John Thompson III will have Dajuan Summers back and a far more athletic group. Jessie Sapp and Austin Freeman return in the backcourt, and look for Chris Wright to take the reins from Wallace as the starting point guard. The Hoyas also add a strong recruiting class led by the consensus No. 1 player in skilled big man Greg Monroe.

14) Memphis

2007-08 Resume: 38-2, lost in national title game of the NCAA tournament
Declared: Derrick Rose, Chris Douglas-Roberts, Antonio Anderson, Robert Dozier
Likely Early Departures: Rose, Douglas-Roberts
The Tigers will be without Derrick Rose, CDR and Dorsey — and also two of their assistant coaches. However, John Calipari will still have Antonio Anderson, Robert Dozier, Willie Kemp, Shawn Taggart and Doneal Mack back, and he'll also add a talented freshmen trio with guard Tyreke Evans and a pair of frontcourt players in Matt Simpkins and Angel Garcia.

15) Miami

2007-08 Resume: 23-11, lost to Texas in 2nd round of the NCAA tournament
Declared: None
Likely Early Departure: None
The Hurricanes return their top five scorers, and Frank Haith's only loss is that of big man Anthony King. Leading scorer Jack McClinton is back for his senior campaign, and he'll have plenty of help with James Dews, Brian Asbury, Lance Hurdle and big men Dwayne Collins and Jimmy Graham. Don't be surprised if wing DeQuan Jones comes in and makes an immediate impact as a freshman.

16) Arizona State

2007-08 Resume: 21-13, Lost to Florida in the NIT quarterfinals
Declared: None
Likely Early Departure: None
Herb Sendek will return freshman star James Harden, big man Jeff Pendergraph, Ty Abbott and Jamelle McMillan. The Sun Devils were one of the final teams left out of the NCAA tournament this past season, but don't expect a repeat in 2008-2009.

17) Villanova

2007-08 Resume: 22-13, lost to Kansas in Sweet 16 of the NCAA tournament
Declared: None
Likely Early Departure: None
Jay Wright's club wasn't supposed to be in the Sweet 16 after being on the verge of getting into the Big East tournament late in the year, but the young kids matured down the stretch, and the Wildcats return just about everyone. Wright has quality guards with Scottie Reynolds, Corey Stokes and Corey Fisher and solid frontcourt guys with Dante Cunningham, Shane Clark, Dwayne Anderson and Antonio Pena.

18) Marquette

2007-08 Resume: 25-10, lost to Stanford in 2nd round of the NCAA tournament
Declared: Jerel McNeal
Likely Early Departure: None
Buzz Williams takes over for Tom Crean, and he'll likely have four starters back in the fold. Dominic James, Jerel McNeal and Wesley Matthews will all be seniors, and Lazar Hayward came on strong in his sophomore campaign. The key could be whether talented and athletic forward Trevor Mbakwe lives us to his potential, because the Golden Eagles need some help up front.

19) Florida

2007-08 Resume: 24-12, Lost to UMass in NIT semifinals
Declared: Marreese Speights
Likely Early Departure: Speights
The young Gators won't just be a year older, they'll also get some reinforcements with the addition of a strong freshman class that includes Eloy Vargas, Allan Chaney, Kenneth Kadji and Ray Shipman. Speights has declared for the draft, but hasn't hired an agent and may come back to school. Nick Calathes is a star. There's no reason to think Billy Donovan's team can't challenge for the SEC crown.

20) Kansas

2007-08 Resume: 37-3, won the national title
Declared: Brandon Rush, Darrell Arthur, Mario Chalmers
Likely Early Departure: Rush, Arthur
Bill Self will lose the bulk of his national championship team. Seniors Darnell Jackson, Russell Robinson and Sasha Kaun are all definitely gone. So, too, is Brandon Rush. Darrell Arthur and Mario Chalmers both could also join Rush in leaving early for the NBA. Our best guess is that Arthur leaves and Chalmers returns to form a dangerous backcourt alongside Sherron Collins. Cole Aldrich will have to step up on the frontline because six new faces, led by the Morris twins (Marcus and Markieff), will arrive on campus this year.

21) West Virginia

2007-08 Resume: 26-11, lost to Xavier in Sweet 16 of the NCAA tournament
Declared: Joe Alexander
Likely Early Departure: None
Joe Alexander is saying that he is leaning towards returning to college, but you never know — especially if he works out well for NBA teams. That's why we've got Bob Huggins' team on the lower end. However, if Alexander returns, the Mountaineers have all their key pieces back except for guard Darris Nichols. West Virginia also has a legitimate shot to land the top unsigned senior, Devin Ebanks.

22) USC

2007-08 Resume: 21-12, Lost to Kansas State in 1st round of the NCAA tournament
Underclassmen Who Declared: O.J. Mayo, Davon Jefferson
Likely Early Departures: Mayo, Jefferson
Tim Floyd loses a pair of one-and-done guys with Mayo and Jefferson, but he'll add another in Demar DeRozan — maybe the freshman with the most NBA potential. The Trojans will also have Taj Gibson back, as well as guards Daniel Hackett and Angelo Johnson and wing Dwight Lewis.

23) Wake Forest

2007-08 Resume: 17-13
Declared: None
Likely Early Departure: None
Here's one that people may disagree with, but the Demon Deacons return everyone on the entire team and also bring in three of the Top 50 freshmen in the country — athletic forward Al-Farouq Aminu, big man Ty Walker and Tony Woods. Dino Gaudio will have Ishmael Smith and Jeff Teague in the backcourt and the league's top freshman, James Johnson, back in the fold, and they'll all be a year older.

24) Oklahoma

2007-08 Resume: 23-12, Lost to Louisville in the 2nd round of the NCAA tournament
Declared: None
Likely Early Departure: None
Blake Griffin is back. I repeat, Blake Griffin is back. He'll be joined by talented and enigmatic freshman Willie Warren. The Sooners will also return Tony Crocker and Griffin's older brother, Taylor, and UCLA transfer forward Ryan Wright will be eligible.

25) Wisconsin

2007-08 Resume: 31-5, Lost to Davidson in Sweet 16 of the NCAA tournament
Declared: None
Likely Early Departure: None
It's difficult to leave any Bo Ryan-coached squad out of the equation, no matter who he brings back. Brian Butch may be gone, but the Badgers still have Trevon Hughes and role guys such as Marcus Landry, Joe Krabbenhoft and Jason Bohannon.

Ten more to watch

UNLV
Ohio State
Davidson
Virginia Tech
San Diego
Baylor
Syracuse
BYU
Saint Mary's
Kentucky