Go ahead, try to make sense of it all. We give up. No matter which way we stacked 'em up under the No. 1s, we found more than a few reasons to switch 'em not once, not twice, but three or four times before finding ourselves right back where we started.

Even the fourth No. 1 kept us guessing Sunday night. It certainly wasn't easy to pick out from the mass of confusion created by conference play. And we're only three weeks into the games that really count.

Our solution? Why not let another week play out before we get back to handing out No. 2, No. 3 and No. 4 seeds. Hey, we aren't above changing the rules to avoid controversy (or create more?). And technically, we are ranking teams. Just not specific teams. And can you blame us?

We're not saying there aren't teams out there worthy of a second, third or fourth seed. It's just as soon as we started slotting teams into those spots, others had to fall either down a spot, or out of the Power 16 all together. And we already found out that's not going to work (see: Kentucky, Arizona and Virginia).

You try deciding whether Florida, Georgia, Alabama or even Kentucky is the strongest SEC team. Or whether Arizona's sweep of USC and UCLA means the Wildcats belong higher than either a USC team that's 6-1 in conference play, or a Bruins' squad that beat Kansas just eight days ago. And don't even start trying to sort out the Big 12. We thought we had at least the top of the Big 12 figured out last week, only to see Kansas completely dominate Oklahoma State (see emails below) in Stillwater and then run through the Sooners. And what to make of Texas? The Longhorns are unbeaten in conference play, but haven't played OU or Kansas yet.

The Big East? Syracuse and UConn are both a perfect 5-0, but don't play each other. So who knows? The Orangemen nearly had us fooled before losing to their third unranked, non-conference team this season in Knoxville, Tenn. And the Huskies? Well, we see enough of them here in Bristol, Ct., to know they are deserving of a top-25 ranking. But we're still going to wait until Saturday's trip to Arizona before reading too much into UConn sending UNC home blue-faced this past Saturday.

Call this week's Power 16 a cop out if you want. But before you do, read over our comments below and tell us you don't agree with some of our reasoning.

As always, the Power 16 welcomes your opinions. 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. 20)

No. 1 Seeds

TEAM Duke Record: 16-1   Kansas Record: 15-2   Cincinnati Record: 17-1   Maryland Record: 14-3

COMMENT If you're going to run with the Blue Devils, be prepared to suffer the consequences. Up Next: Trip to Boston College on Thursday. Has there been two more impressive wins than those turned in by the Jayhawks last week? We say, 'No.' Up Next: Trips to Iowa State and A&M. Aren't Bearcats looking more and more like they belong among this group each week? Up Next: Trips to Saint Louis & South Florida. First 20 minutes vs. Duke was best ball of season. Not sure if we could take full 40 minutes on Feb. 17. Up Next: At Wake Forest (Wed.); Florida State (Sat.)

No. 2 Seeds

TEAM SEC           Pac-10

COMMENT Florida's loss to Georgia put the SEC into spin cycle. Otherwise, Florida would be our fourth No. 1 seed. Alabama deserves mention, but as soon as we give them a 2-3 seed, they'll lose in Kentucky, which is also starting to turn things around again. Up Next: Tide go into Bluegrass country Saturday. Six -- yes, 6! -- Pac-10 teams among the top 35 teams in the latest RPI rankings, not to mention within a game of each other in the conference. Just when we think we've got things figured out, Arizona does something remarkable like Saturday. You put this half-dozen in some sense of order. We can't. Up Next: NorCal vs. SoCal should separate things.

No. 3 Seeds

TEAM Big 12                     Big East

COMMENT Texas in unbeaten in conference play. Yes, the Longhorns may be playing the best ball outside of Allen Fieldhouse. But KU and UT haven't faced off yet, which means until they do, OU and UT are on equal footing here. And what do we make of Tech? Knight's kids took UT to OT, then throttled the Pokes. Who are we forgetting? Oh yeah, only Missouri -- a team who still will have something to say about the league title. Up Next: Mizzou at OU, then Sooners' return trip to Lubbock. Talk about an conference getting little, if no respect! What do the Huskies have to do to get a number in front of their name? Rankings don't mean much at this point, but UConn deserves to be in BOTH top 25s. And that's just the start. Syracuse, Pittsburgh, Miami, Fla. and St. John's (yes, the Johnnies) are all among the top 30 in the RPI. And we haven't even mentioned BC, which is just now getting healthy again. Up Next: 'Cuse at Pitt; UConn goes to Arizona

No. 4 Seeds

TEAM Big Ten           ACC                     C-USA

COMMENT Three teams (Ohio State, Indiana and Illinois) each deserve their own spot on this ranking, but until they stop beating up each other, we don't know where they'll end up. Is it safe to say Iowa won't be back? And what about the Badgers? Up Next: Indiana-Illinois on Sunday is VERY big. Take away the Big Two and the ACC doesn't look much different from those conferences above. OK, maybe Virginia hasn't had a chance to show how it stacks up against either Duke or Maryland, and it did beat Wake Forest. But we've been down this road before. Check back next Monday after the Cavaliers have been to Durham. As for Wake? Well, it was buried by Duke, but gets a second chance this week to move up in the ACC pecking order, so to speak, when it hosts Maryland on Wednesday. Up Next: Maryland at Wake; Virginia at Duke Conf-US-ion reigns behind the Bearcats, as Memphis is starting to play like a team and Marquette is back playing like it did over its first 13 games. But neither has faced Cincy, which means until either can beat the best, they won't be singled out on this ranking. Up Next: Next week is when it gets really interesting.

Power 16 Comments
Here are a few comments from ESPN.com users concerning last week's Power 16 rankings (We'll let the KU fans gloat, first):

"I'm glad to see Oklahoma State has finally been exposed for the wannabes that they are. This victory for the Jayhawks should once again earn them the respect that they deserve. Going into Stillwater was no easy task, but KU made it look easy. Bump OSU out of that No. 1 seed and say hello to Kansas again."

Katie Russell
Overland Park, Kan.

"I'm glad that finally all the hype of Oklahoma State can be put to rest with the drubbing the Kansas Jayhawks put on OSU. I felt that OSU was overrated from the start. Somehow continuing to keep people believing they were a top 10 team in the nation. They have some good players, but are not as good as everyone thinks. With one more loss, they can kiss any hopes of even a share of the Big 12 title goodbye. I also firmly believe that KU has the best chance in a long while to really do something special this year. With Gooden playing like the Player of the Year, and Hinrich putting all non-believers to rest that he isn't one of the top guards in the nation."

Eric Nauman
Olathe, Kan.

"The Kansas Jayhawks belong in one of the top two spots in both polls. They rolled over Wake, dismantled Arizona (in their house), and ran up and down Oklahoma State on their home court which is probably loudest fieldhouse in the nation. They overpower you inside. Take that away, and they finesse you from the perimeter. Hinrich and Boschee (when they're on) shoot lights out. They stumbled out of the gates, could not handle UCLA in their worst game of the season, but from talent and coaching alone KU is a force to be reckoned with come March. BEWARE OF THE PHOG."

Blake Hardwick
Shawnee, Kan.

"As a huge OSU fan I would like to see other OSU fans shut your mouths until this team gives us a reason to talk about them. This past week proved the points of fans from the SEC and ACC. We have played a weak schedule and we do not deserve the same respect that teams like Illinois, Maryland, Iowa, Arizona or even Oklahoma, yes Oklahoma, get! OSU fans made a big deal about a 13-0 start and going to UMKC and Arkansas to play "big" road games ... bull! We got to 13-0 by beating pretty weak teams. Going to Michigan State is playing a big road game. Going to Missouri is playing a big road game. We OSU fans wanted respect handed to us for winning five games in six days. Did any of you look at who we played? We beat Austin Peay, Providence and Siena. There are high school teams in the country that could beat those three. And then we beat Wichita State on our home court by one point ... one point! Wichita State is a team that, we should have beaten by no less than 20, if we truly are one of the elite teams in the nation! I might be alone as a fan that would love to see Oklahoma State play and have their heads handed to them by teams like Duke, Florida, Arizona, UCLA and Illinois. And who cares if we have to go on the road to do it! I think that losses to great teams like these teach you much more than a win against someone like Siena, Jackson State or Northwester State. I think that this team has been playing with no passion whatsoever. And for most of the year they've been so afraid of not making a mistake that they've been too afraid to take any chances. I think that this week will go a long way to improving this team. I think that now our "fear of failure" that the 13-0 start instilled in us should be gone and we can now get down to playing basketball again ... not politicking for a place in the NCAA Tournament. And if we do that, we might just end up one of the elite teams at the end of the year."

T.J. Riley
Yukon, Okla.

"Don't get too comfortable with these rankings as the Illini are simply just beginning. Injuries have depleted their depth, but with Damir Krupalija and Lucas Johnson just a week or two away from rejoining the squad, this team will live up to their preseason rankings. They flexed their muscles with Iowa and should carry the momentum throughout the remainder of the Big Ten season."

Dan Moran
Lockport, Ill.

"How much is a coach worth? Well judging from your hesitation to move Syracuse up too fast, not too much. You can't overlook the fact that the 'Cuse's two losses were without Jimmy B. Seven wins in a row, Notre Dame, Seton Hall, South Florida and three other Big East teams. As much as the media hates to admit it, JB is in the top five of active coaches. Yeah, the Georgia Tech loss was not good, but the 'Cuse cannot be overlooked any longer. Take heed and move them up like they deserve."

Dan Palladino
Rochester N.Y.

"How can Indiana be a fourth seed, and no mention of Ohio State? They are 12-2, 3-0 in the Big Ten. Two of those wins coming on the road. There only losses this season are to an upstart Pitt team, and Louisville in Louisville. When will someone recognize the outstanding job Jim O'Brien does every year?"

Chris Howson
Las Vegas

"It's nice to know that if ESPN's Power 16 Committee was in charge of the NCAA Tournament, no team that ever lost at home could get above a 5 seed. Kentucky gets booted out because of a home loss to Georgia -- undefeated in the SEC to that point? If that seems to be the case, I don't expect to see No. 1 seed Florida in in the Power 16 next week. Perhaps ESPN should think about punishing a team next time when they play in the toughest top-to-bottom conference in the league -- the SEC."

Ron Henry
Chesapeake, Va.