ATLANTA - The Ohio State Buckeyes ended the regular season as the nation's No. 1-ranked basketball team. They have won 22 consecutive games.

But much of Sunday's Final Four press conference was devoted to losses. And part of it was devoted to football.

Football?

Never mind that Ohio State is playing Florida for the national championship in basketball this evening at the Georgia Dome. The football connection is inescapable. And it's unrelated to the travel itinerary of Florida football coach Urban Meyer, who is commuting between Gainesville and Atlanta while he juggles spring practice with championship basketball.

The basketball Buckeyes have nothing to do with what happened to their fellow student-athletes three months ago in Phoenix, Ariz. They were preparing for a Big Ten basketball game in Madison, Wis., when those other No. 1-ranked Buckeyes got chomped up by the Gators 41-14 in the national championship game.

Ohio State's basketball team watched the game in their hotel. Senior forward Ivan Harris' post-game analysis three months later: "Yeah, you know (the Gators) came out pretty strong. They had a couple of touchdowns and stuff like that."

Yeah, a lot of stuff like that.

"The football game really doesn't have much (to do) with our game," Ohio State point guard Mike Conley Jr. added. "They're both great colleges, Florida and Ohio State. It's kind of weird they would meet up in the championship games."

It's also weird that a football game would command so much attention on college basketball's biggest stage, and that the Buckeyes would have to address a defeat for which they bear no responsibility.

But they're guilty by association. It's still Ohio State vs. Florida.

The connection extends beyond the championship marquee and the two finalists. It's also about conferences.

There's a growing realization nationally that the SEC has the best athletes. That's not based on speculation or provinciality. It's based on results and rankings.

For example, the top four teams in women's gymnastics are Florida, Georgia, Alabama and LSU; Georgia is No. 1 in men's tennis; five SEC baseball teams are ranked in the top 25 and four others received votes in the coaches' poll.

The rankings favored the Big Ten in football. Unbeaten Ohio State was ranked No. 1, and a seven-point favorite to beat the Gators in football. But the rankings and odds were terribly wrong.

You can't conclude that the Gators will beat Ohio State because of what happened in football or because the SEC excels in virtually all sports. And it would be just as illogical to predict the outcome of a national championship game in April based on what happened in a December basketball game.

But the results create a perception that tonight's game in the Georgia Dome will go the Gators' way.

Florida beat an overrated, No. 1-ranked Ohio State team in football in January. It beat an overrated Ohio State team by 26 points in basketball last December in Gainesville.

Ohio State has a good answer for its worst basketball performance of the season. Seven-foot center Greg Oden wasn't even in playing shape, having missed seven games because of a wrist injury that required surgery.

Oden is healthy for the rematch, and an Ohio State team that relies so heavily on freshmen has clarified its individual roles and come together offensively and defensively. The Buckeyes seem comfortable and confident whether Oden is on the floor, or on the bench in foul trouble, as he has been for so much of the NCAA tournament.

But Florida is different, too. That was evident Saturday evening when it played with such passion and purpose in a 76-66 Final Four semifinal victory over UCLA.

The Gators have more than talent going for them. They're driven to become the first team since Duke in 1992 to win back-to-back national titles in basketball.

Florida fans, who aren't limited to one sport, already can claim back-to-back national titles. Center Joakim Noah can appreciate that.

"I go to class with (Florida football players) and talk to them all the time," he said. "I look at our football team, and there are so many things I will always remember."

With another national championship at stake, and Ohio State in the way, the memories should be more vivid than ever.

Sports editor John Adams may be reached at 865-342-6284 or adamsj@knews.com.