Just a few thoughts as we head into the ACC tournament …

Saw the Carolina-Duke last Saturday. It’s amazing how much UNC has improved. There’s no question that Roy Williams deserves ACC coach of the year. What he’s done that Mike Krzyzewski hasn’t done is develop his bench. That was a big part in Carolina’s win over Duke and in the fact they’ve won 10 of the last 11. Also, Carolina is not just deep, they’re quick and they come at you offensively and defensively. That up-tempo style can wear you out and that’s exactly what it’s doing to their opponents.

Also, nobody can guard Tyler Hansbrough. He’s relentless. I think they beat Duke last Saturday because they were better. Will they be better this weekend? Who knows? Also, this team isn’t as young as people like to say. I mean, they start a senior, two juniors -- one of whom is 23 (Miller), and a 20-year-old freshman (Hansbrough).

Now, Duke is the top seed and the regular season champion, but they look tired. Redick isn’t hitting and with him off, they’re having trouble. Maybe if he didn’t play so many minutes in blowouts, he’d be fresher.

I have a friend who believes Duke is really no better than they were last year. His reasoning: Paulus is not as good as Daniel Ewing, which is true. McRoberts, who played well for a stretch but not lately, is about the same as Randolph. Dockery and Melchionni are OK -- play hard and all -- but it all falls on Redick and Shelden Williams, just like last year. He may have a point. I think DeMarcus Nelson is good, but is he 100 percent yet? He’s got to be the third scorer. Quickness, like the quickness Carolina has, really bothers this team. But still-they’re 27-3 which is pretty darn good. But still, they’re not the dominant team many thought they would be. Pocius, Boykin, and Boateng -- can they play? Obviously they can’t or Coach K would play them. But Duke could sure need somebody else off the bench.

I somehow think State will come around. But I’ve hurt a hamstring and it takes a while and if Bennerman struggles with that and Evtimov is bothered by the foot, the Pack may be packing up early. What they need to do is get it to Cedric Simmons more. He’s tough but many times it seems like he’s forgotten. You live by the three, you die by it, and lately they’ve died by it. Don’t you wish sometime, this team would show more emotion? Like they take it personally.

Also, has any team in the country been more disappointing than Wake Forest? Sure, they lost Chris Paul and Levy and Downey. Look who Carolina lost, and who’s going where into the post season.

Hope everybody enjoys the tournament. How about a Duke-UNC final? I do believe that’s what most think-right now on the eve. We’ll see.