Perhaps Jim Boeheim and his players would’ve liked to participate in the above debate. They have a clear position on the matter: A win today against Cincinnati isn’t enough.

After refusing to comment on his team’s NCAA Tournament chances during the stretch run, the Syracuse head coach wasn’t shy after Sunday’s regular season-ending loss to Villanova. He didn’t even dare a reporter to ask. Boeheim addressed the matter in his opening statement.

‘Last year, West Virginia went into New York in eighth place and won three games,’ he said. ‘That’s the same thing we have to do.’

His players heard him.

‘Our season depends on the Big East tournament,’ center Darryl Watkins echoed minutes later. ‘So, we have to go in there, give our all and make sure we get to the championship.’

That journey starts today against the Bearcats in a noon matinee at Madison Square Garden. Eighth-seeded Cincinnati and ninth-seeded Syracuse each won handily on each other’s floor during the regular season. Whichever team wins on the neutral floor today will win the season series and earn its 20th win of the year.

What complicates the situation for SU (19-11, 7-9 Big East) is that Cincinnati (19-11, 8-8) will still have a much higher RPI (31 to 43) and more quality wins. While both teams have beaten No. 19 West Virginia, the Bearcats have knocked off No. 18 Louisiana State and Marquette.

That’s likely why Boeheim has his players thinking one win in New York won’t be sufficient.

As Boeheim referred to, there is precedent. A year ago, no one had heard of Kevin Pittsnogle. That soon changed when West Virginia, which entered the Big East tournament with an 18-9 overall record and an 8-8 mark in conference, upset top-seeded Boston College and Villanova en route to the finals.

Though the Mountaineers lost the Orange, the run was enough to secure a bid to the Big Dance. They parlayed that ticket into an Elite Eight appearance and a national following for the tattoo-clad center.

‘I think we can look at that as a positive influence, but we’re not West Virginia,’ guard Eric Devendorf said. ‘We just have to play Syracuse basketball. Go out and play hard. … There’s a chance but we have to play our hearts out.’

It will take a grander effort for Syracuse to reach the finals than West Virginia last year. The Big East, which features the current top two teams in the country in Connecticut and Villanova, was easily the toughest conference in the nation this season. DePaul and South Florida won’t even make the trip to the Big Apple after victories over Syracuse and No. 23 Georgetown, respectively, in the last week.

If Syracuse wins today, it will face No. 1 Connecticut at noon on Thursday. The Huskies dominated the Orange twice this season. An upset there would pit the Orange against fourth-seeded Marquette, fifth-seeded Georgetown or 12th-seeded Norte Dame.

‘It’s a monumental task because this year the field is so much tougher,’ Boeheim said of winning three games. ‘There are good teams that barely got to New York and a couple good teams that didn’t get to New York.’

The two games against the Bearcats were close early but turned into one-sided affairs after halftime. The winner shot more than 20 percent higher than the loser in the second half.

The glass was the other difference. In the Jan. 14 matchup in Cincinnati, four SU players grabbed at least eight rebounds in a determined effort that resulted in a 51-27 rebounding edge. In the Carrier Dome on Feb. 15, the shorter Bearcats turned the table and out-rebounded the Orange, 44-25. Thus, the team that simply executes better will likely see another day.

‘They got us here and we got them down there,’ said guard Gerry McNamara, who scored 29 and 14 points, respectively, in the two meetings this season. ‘Like Coach said, we’ll find out who the better team is.’

And as Coach said, that’s only the start. For Boeheim, it will take a repeat of West Virginia’s run in 2005 for Syracuse to reach March Madness.

‘They have one chance to get into the (NCAA) Tournament and that’s to win in New York,’ Boeheim said. ‘That’s it.’

Published on March 6, 2006 at 12:00 pm