There is nothing better for any sports fan when this happens -- the best two teams meet in the championship game.

I know that sounds like I am being Captain Obvious here but let's face it: How often -- particularly in single-elimination type playoff formats -- do we get to see the actual two best teams advance to the championship game?

Tonight, that is the case. There is no question that Kansas and Memphis are the two best teams. Their run through the tournament and the way they dispatched of North Carolina and UCLA Saturday leave little doubt. Way back at the start of the season I said that Kansas, Memphis, North Carolina, Tennessee and Texas were the most talented teams but that UCLA would win it all because they seemed to have enough big-time talent to compete with those teams and they were best equipped to play a half-court game.

I was never so wrong. UCLA proved yet again that they are probably a couple of players away from truly being able to finish the job and win that elusive national championship. The bottom line is the wing players -- those 6-foot-7, athletic two-way players -- are like the 7-footers of yesteryear. They control the game and they can make life difficult on any guards.

As for North Carolina, Saturday they found out what happens when you run into a superbly talented team that is hitting on all cylinders. I don't think it was an upset, though; I think Kansas would win a seven-game series with the Tar Heels because they are deeper, they are much taller and believe it or not, I think they are more athletic as well.

That brings us to tonight, Memphis and Kansas, a basketball enthusiasts dream.

Derrick Rose on one side Brandon Rush on the other.

Two supremely talented and athletic teams going at it for 40 minutes.

The Pittsburgher in me is pulling for Moon native John Calipari but something tells me that the Tigers run will end tonight: Kansas 81, Memphis 76.

• Those of you who enjoyed this college basketball season --- it was clearly one of the best in a while as the talent level was higher and thus the level of play was much better -- should thank David Stern.

Yes, the NBA commissioner had a hand in making this and hopefully all future NCAA seasons much better than they had been in recent years.

Why?

Simple. He and his board of governors passed the rule that basically said you had to go to college for a year before you could enter the NBA draft.

And thanks to that rule we got to see Derrick Rose, Kevin Love, Michael Beasley and O.J. Mayo and maybe even a guy like Cole Aldrich in college uniforms.

Imagine, however, if that rule had not been passed: UCLA is definitely not Pac-10 champs and a Final Four team, Memphis probably still wins conference USA but probably loses in the Sweet 16 and Kansas State and USC are battling in the first round of the NIT.

And one other thing. This rule will only make the NBA better because a lot of guys who would have skipped college all together were forced to go and have figured out they aren't yet ready for the NBA. And the players like Love and Rose, two top five picks in any year, are one year better and one year more mature and one year more prepared to contribute to an NBA team. The rookie class will be much stronger now that these guys got a year of college hoops under their belt.

Now all of us basketball lovers need to do one more thing -- write David Stern, thank him and then ask him if he can do us a favor and change the rule to make guys go to college for at two seasons.

• We'd be remiss if we didn't mention the women's championship between Stanford and Tennessee.

The Lady Vols might be the worst team to ever advance to the title game, certainly the worst offensive team but their run to the title game proves if you have one superstar and a bunch of athletes around her (to play defense and rebound) you can still dominate. And their game last night with LSU -- a 47-46 stink-bomb -- likely had Dr. James Naismith twisting and turning in his grave as it was a comedy of missed shots, missed foul shots, turnovers and generally bad basketball.

Stanford is a surprise entrant in the title game, but in watching that game against Connecticut last night I came away thinking, "The better team won". The Cardinal is tough, they have some great size, they have a superstar while the Huskies have at times struggled to find some consistency on offense and it hurt them last night.

And then there is the hard-luck LSU Tigers.

Five times in a row to the Final Four and yet not even to the title game once. That underscores two things. One: Yes it is nice to play great defense and emphasize it as much but as the UCLA men's team has found out three times in a row great defense can only take you so far. And the second is obvious: Perhaps next season Van Chancellor will take an extra 15 minutes at the end of practice next year to work on free throws.

Stanford is better than Tennessee. They are more skilled, more talented but not as athletic and they don't have Candace Parker. Nor do they have the Big Orange factor -- Pat Summitt-friendly officials -- to bring them home.

That's why I am calling it this way: Tennessee 51, Stanford 43.