USA TODAY/ESPN Top 25 College Basketball
Poll
| Team (First-place votes) | Record | Points | Previous Rank |
| 1. Florida (30) | 33-6 | 772 | 1 |
| 2. North Carolina | 23-8 | 728 | 14 |
| 3. Kansas | 25-8 | 714 | 22 |
| 4. Ohio State (1) | 26-6 | 595 | 13 |
| 5t. Pittsburgh | 25-8 | 583 | 18 |
| 5t. UCLA | 32-7 | 583 | 2 |
| 7. LSU | 27-9 | 556 | 3 |
| 8. Georgetown | 23-10 | 538 | 16 |
| 9. Wisconsin | 19-12 | 530 | NR |
| 10. Arizona | 20-13 | 478 | NR |
| 11. Duke | 32-4 | 477 | 7 |
| 12. Alabama | 18-13 | 420 | NR |
| 13. Texas A&M | 22-9 | 335 | NR |
| 14. Memphis | 33-4 | 328 | 6 |
| 15. Boston College | 28-8 | 284 | 11 |
| 16. Washington | 26-7 | 240 | 12 |
| 17. Marquette | 20-11 | 203 | NR |
| 18. Connecticut | 30-4 | 200 | 4 |
| 19. Texas | 30-7 | 172 | 9 |
| 20. Syracuse | 23-12 | 138 | NR |
| 21. Georgia Tech | 11-17 | 137 | NR |
| 22. Kentucky | 22-13 | 119 | NR |
| 23. Creighton | 20-10 | 113 | NR |
| 24. Tennessee | 22-8 | 106 | 20 |
| 25. Nevada | 27-6 | 101 | NR |
Others receiving votes:
Gonzaga (29-4) 88; Wichita State (26-9) 78; Louisville (21-13) 77; Southern Illinois (22-11) 70; Illinois (26-7) 52; Xavier (21-11) 44; Villanova (28-5) 39; Air Force (24-7) 26; San Diego State (24-9) 24; Hofstra (26-7) 20; Oklahoma State (17-16) 19; Michigan (22-10) 17; Michigan State (22-12) 15; Maryland (19-13) 12; DePaul (12-15) 11; Florida State (20-10) 9; George Mason (27-8) 6; Indiana (19-12) 5; Houston (21-10) 3; Brigham Young (20-9) 2; George Washington (27-3) 2; Winthrop (23-8) 2; Bucknell (27-5) 1; New Mexico State (16-14) 1; Saint Louis (16-13) 1; Utah (14-15) 1.
The USA TODAY/ESPN Board of Coaches is made up of 31 head coaches at Division I institutions. All are members of the National Association of Basketball Coaches. The board for the 2006-07 season: Mike Adras, Northern Arizona; Dana Altman, Creighton; Tevester Anderson, Jackson State; Ronnie Arrow, Texas A&M-Corpus Christi; Eddie Biedenbach, North Carolina-Asheville; Jim Boeheim, Syracuse; Matt Brady, Marist; Rick Byrd, Belmont; Charlie Coles, Miami (Ohio); Dick Davey, Santa Clara; Steve Fisher, San Diego State; Pat Flannery, Bucknell; Tim Floyd, Southern California; Greg Graham, Boise State; Tom Green, Fairleigh Dickinson; Johnny Jones, North Texas; Jim Larranaga, George Mason; Bob McKillop, Davidson; Phil Martelli, Saint Joseph’s; Ron “Fang” Mitchell, Coppin State; Dan Monson, Minnesota; Dave Odom, South Carolina; Doc Sadler, Nebraska; Joe Scott, Princeton; Jimmy Tillette, Samford; Bob Thomason, Pacific; Perry Watson, Detroit Mercy; Gary Williams, Maryland; Doug Wojcik, Tulsa; Ted Woodward, Maine; Rich Zvosec, Missouri-Kansas City.