The emails have flowed into Bristol, Ct., since the Power 16 started 10 weeks ago. But no two fan bases have been as vocal as those in Lawrence, Kan. and Stillwater, Okla.

Well, Tuesday night all the talk and emails become moot. Kansas travels to Oklahoma State for the first of several Big 12 showdowns this season. The Jayhawks come into the game without their brief No. 1 AP ranking, and smarting after falling to UCLA on Saturday. The Cowboys, meanwhile, can't afford to drop this one on their own court after already losing to Texas in Gallalgher-Iba Arena.

Kansas, win or lose, has another huge Big 12 encounter on Saturday when it hosts Oklahoma. It could either be a very good week, or horrible one, for the Jayhawks.

Oh, we added another Pac-10 team to the Power 16. But where does USC belong?

Above UCLA? Above Kansas? If you believe in the "who-beat-who" theory, the Trojans should be above both. If you look at RPI numbers, the Trojans shouldn't even be in the Power 16. Just another tough decision the Power 16 committee had to ponder Sunday night. We decided to give all three the benefit of the doubt.

We weren't, however, able to look the other way when it came to Iowa, Kentucky, Virginia or Boston College. These four each lost on their own courts -- ugly loses, even -- to conference foes they had no business losing to in front of those we're sure to hear from this week via emails.

As always, the Power 16 welcomes your opinions. (The best of last week's comments are below the latest Power 16. Look for future comments to be under each week's Power 16).

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 later in the week.

(Records as of Sunday, Jan. 13)

No. 1 Seeds

TEAM Duke Record: 14-1   Florida Record: 14-1   Cincinnati Record: 15-1   Oklahoma State Record: 15-1

COMMENT Was that Coach K or Mark Cuban roaming the sidelines vs. Tech? Looks like no more Mr. Nice Guys. Up Next: Maryland on Thursday; Wake on Saturday. SEC East showdown comes a week earlier than expected when Florida hosts fellow 3-0 Georgia. Up Next: Hosting LSU on Wed. & Dawgs on Sat. Things are about to pick up in Queen City. Pitino and his coaching staff comes to town Saturday Up Next: Home to DePaul (Wed.) & Louisville (Sat.) Does this ranking give our pick Tuesday night away? If so, we'll soon see if committee was right. Up Next: Hosting Jayhawks (Tue.); at Texas Tech (Sat.)

No. 2 Seeds

TEAM Maryland Record: 13-2   Kansas Record: 13-2   Oklahoma Record: 13-1   USC Record: 13-2

COMMENT One of two teams to beat Dukies at home last season. Only one this season who has a shot to do it again. Up Next: After Duke, it's home for Clemson (Sun.) A week to either seize control of the Big 12, or simply fall into season-long battle with four other contenders. Up Next: As we said, OSU (Tue.) then Sooners (Sat.) RPI is in love with the Sooners. We're infatuated, but still interested to see how they come out of Lawrence. Up Next: Trip to Nebraska (Wed.) before Kansas. There are 16 teams are ranked higher in latest RPI with more losses than Trojans. We don't care. Up Next: Taking perfect Pac-10 mark to desert.

No. 3 Seeds

TEAM UCLA Record: 12-3   Syracuse Record: 15-2   Georgia Record: 14-2   Miami, Fla. Record: 15-2

COMMENT Bruins continue to baffle us. Just when you think they're out of the Power 16, they pull themselves back in. Up Next: Joining Trojans in Arizona desert. Quietly going about business of winning Big East West Division. It's a shame they don't play fellow 4-0 UConn. Up Next: Orange Clash in Knoxville, Tenn. (Sat.) NCAA Tournament bid won't be debatable this year. Dawgs will have plenty of wins to go with tough schedule. Up Next: Hosting Tide (Wed.); at Florida (Sat.) Went 2-2 on road to open Big East. Next five are at home. But will anyone in South Beach pay attention? Up Next: Pitt on Tuesday; Providence on Saturday.

No. 4 Seeds

TEAM Gonzaga Record: 15-2   Indiana Record: 11-5   Illinois Record: 13-4   Wake Forest Record: 13-3

COMMENT WCC isn't as easy as fans would like to think. And it gets tougher this week. Up Next: SoCal DH: Pepperdine (Fri.) & LMU (Sat.) Record that earned this ranking? 4-0 in Big Ten. Still don't like idea of Crimson/Cream next season. Up Next: Trip to Ohio State on Saturday. Who would have thought Tuesday's showdown could eliminate loser from regular-season title consideration? Up Next: Must-win game at home against Iowa (Tue.). Took Cavs' spot, but for how long? Deacons go on road to Virginia (Tue.) and then to Duke (Sat.) Up Next: Toughest road trip in ACC?

Dropped Out: Iowa, Virginia, Boston College, Kentucky.

Power 16 Comments
Here are a few comments from ESPN.com users concerning last week's Power 16 rankings:

"Virginia as a 2nd seed? Already Virginia has shown that they may be able to beat non-conferance teams, but once ACC action begins they can't lift their game to the challenge of ACC ball. They aren't even close to in the same league as Maryland and Duke. The ACC season is sure to prove that Virginia is not that good. Definately not a 2 seed."

Andrea Courtois
Richmond, Va.

"Hats off to the Power 16 for once again overrating Virginia. You would think after last year you would have learned. How about some deserving teams from other conferences like Texas Tech or Ohio State, or why not N. C. State from their own. I thought this was based on who you play, not who you are."

Darren Harrell
Findlay, Ohio

"How in the world can you leave the Alabama Crimson Tide out of the Power 16. It is a joke to think that the Zags, or the mediocre Miami Hurricanes, deserve to be in the Power 16 more than the Tide. The Tide has stepped up this year by playing a tough schedule. With wins over Temple, Memphis, Utah, Notre Dame and LSU -- and the only losses against the likes of Missouri and UCLA. The Tide is well-deserving of a spot. If Bama can avoid any major injuries this season, then they will end up doing much better than people expect."

Pete Champion
Los Angeles

"What is this bizarre fascination with Iowa? The Hawkeyes have proven absolutely nothing this season. They split two games with Missouri, but otherwise rolled up some wins against feeble competition and even lost to Northern Iowa. If they had only one or two losses, it might make sense. But seeing Iowa, with four losses, seeded higher than EVERY PAC-10 team nearly gave me a fit of apoplexy. Any one of Stanford, Arizona, Cal, USC, or Oregon would be a better pick than Iowa. You should require either a relatively unblemished record or a couple of quality wins. Iowa has neither."

Brock Heathcotte
Phoenix, Ariz.

"Duke lost fair and square. They could not hit the free throws. Too bad. I am happy that Kansas is No. 1. They should be! Winning 12 straight after their Ball State lose. They beat Arizona at home. A tough victory, but when they needed to get the win, players stepped forward. They have shown why they should be at the top. They have a good four-game challenge coming up with Oklahoma, Oklahoma State, UCLA and Missouri. They will step it up knowing that they are No. 1."

Adam Hays
Overland Park, Kan.

"I know that Oklahoma doesn't have much of a tournament history, but it should be clear at this point that this Oklahoma team is something special and worthy of at least a two seed in the tourney. Only loss was second game of the year without their starting center Jahbari Brown at Michigan State where we all know are almost unbeatable. With convincing wins over Maryland and Arkansas and St.Bonnies, as well as going a thousand miles to beat UConn at home, I think it is time that the sooners get a little respect thrown their way."

J. Broussard
Tulsa, Okla.

"Come on, Texas is playing as good as any team in the country. They handled Providence, which despite their record is a solid team, and before that MAN HANDLED Oklahoma State, who is polls number No. 6, previously No. 5. If the country won't recognize them this year, their core is made up of a solid sophomore class, and they will be forced to recognize them in through the next two years."

Brian Smith
Newton, Texas

"I was pleasantly surprised to see the Bearcats a No. 1 seed, but the more I watch them the more I am impressed. Our defense is the best in the country. We are on a roll with 14 wins in a row, and Jason Maxiell of the bench is the best kept secret in the nation. But, we need to rebound better. To see teams like Maryland, Illinois and Oklahoma State behind us seems a little fishy. GO BEARCATS!!!"

Heinz Hoppert
Cincinnati

"I think it is completely absurd you guys ranked Cincy as a 1 seed over Oklahoma State. Who was Cincy's ONLY loss this year? That's right, OSU. The only reason OSU lost to Texas is because Mo Baker was injured. I also think it's absurd to even think about comparing Mo Baker to the likes of Chris Owens. The only thing Owens is good for is rebounding. Mo Baker is not only the emotional leader of the Cowboys, but he is an all-Big 12 player, the teams leading scorer, and an All-American candidate."

Jeremy Grace
Bartlesville, Okla.