Earlier this week, my ESPN colleague Jason King offered up his Top 25 for 2013-14 and Andy Katz countered with his. So I've decided to join the fun!
I know it is early, but it gave me something to do while sitting at The Broken Egg. It is subject to change as other player moves, injuries, transfers, etc. can happen. For the moment, here is my look at the best that college hoops has to offer for the 2013-14 campaign.
A number of players have declared for the NBA draft. That group certainly influenced my look at the early top 40 teams for next season.
1. KENTUCKY SEC

Analysis: For those who thought the Cats were going to be down for long, think again. Once again, John Calipari has a super recruiting class, this one even better than last year's. Why is Kentucky No. 1? Besides the recruiting class, led by the Harrison twins, Kentucky has veterans returning to provide experience. Kyle Wiltjer, Alex Poythress and Willie Cauley-Stein can help the newcomers learn the ropes, and that can make a difference. The 2012 national champions had players like Terrence Jones, Darius Miller and Doron Lamb available, and it helped.
2. MICHIGAN STATE BIG TEN

Analysis: Having Gary Harris, Keith Appling, Branden Dawson and Adreian Payne back is good enough for me to believe the Spartans are legit contenders to cut down the nets at Cowboys Stadium. Tom Izzo is a master at tournament time and his team should make a serious run in 2014.
3. LOUISVILLE AAC

Analysis: The defending national champions lose a lot (Peyton Siva was a senior, Gorgui Dieng is going to the NBA), but it helps to have Russ Smith and Chane Behanan. NCAA Final Four Most Outstanding Player Luke Hancock and Wayne Blackshear are back. Rick Pitino also added depth via recruiting and Kevin Ware is expected to make a return from that gruesome injury.
4. DUKE ACC

Analysis: This will be a different Duke team without Mason Plumlee, Seth Curry and Ryan Kelly. Rodney Hood will be eligible after transferring from Mississippi State. Jabari Parker is one of the premier diaper dandies in America. The return of Andre Dawkins will also help. Coach K will have another Final Four contender.
5. ARIZONA PAC-12

Analysis: Sean Miller has a talented nucleus returning, including Nick Johnson. The addition of Aaron Gordon, who was MVP at the McDonald's All America Game, is a major positive for the frontcourt after losing Solomon Hill.
6. FLORIDA SEC

Analysis: Patric Young decided to return, and that is a plus for Billy Donovan. Casey Prather, Will Yeguete, Scottie Wilbekin and Michael Frazier II are also back, and Donovan has an excellent class coming in.
7. MICHIGAN BIG TEN

Analysis: Trey Burke and Tim Hardaway Jr. are gone, but Mitch McGary and Glenn Robinson III are back. Remember the names of diaper dandies Zak Irvin and Derrick Walton.
8. OHIO STATE BIG TEN

Analysis: Even without Deshaun Thomas, the Buckeyes have Amir Williams and Sam Thompson expected to do more. Aaron Craft will be one of the best guards in America.
9. SYRACUSE ACC

Analysis: Jim Boeheim lost some talent like Michael Carter-Williams, but he will reload in his first season in the ACC.
10. NORTH CAROLINA ACC

Analysis: The return of P.J. Hairston and James Michael McAdoo helps, plus bigger things are expected from Marcus Paige. They would have been in the top five if Reggie Bullock returned.
11. KANSAS BIG 12

Analysis: Bill Self always has a contender, even after losing Jeff Withey and Ben McLemore. Will Perry Ellis become the next star? Self also has another solid recruiting class.
12. OKLAHOMA STATE BIG 12

Analysis: The return of Marcus Smart has the Cowboys high on the list. Travis Ford has to be ecstatic with that development.
13. MEMPHIS AAC

Analysis: The addition of Kuran Iverson and Nick King, plus a solid group of returning players, will keep Josh Pastner happy.
15. NEW MEXICO MWC

Analysis: Steve Alford left for UCLA, but Craig Neal knows the cupboard is not bare.
16. BAYLOR BIG 12

Analysis: Isaiah Austin and Cory Jefferson decided to return to Waco, bolstering Scott Drew's lineup.
18. GONZAGA WCC

Analysis: If Kelly Olynyk came back, the Zags might have been in the top 10. Kevin Pangos and company will still be tough.
19. WICHITA STATE MVC

Analysis: Gregg Marshall's team was special in its Final Four run. Cleanthony Early and Ron Baker are among the returning keys.
20. CREIGHTON BIG EAST

Analysis: Doug McDermott is All-Solid Gold, and his presence makes the Bluejays a threat.
21. ARIZONA STATE PAC-12

Analysis: Jahii Carson is a super soph who deserves more national exposure.
22. MARQUETTE BIG EAST

Analysis: The loss of Vander Blue will hurt, but Davante Gardner will be an even bigger factor.
23. TENNESSEE SEC

Analysis: Jarnell Stokes will be a key up front. A healthy Jeronne Maymon will help.
24. INDIANA BIG TEN

Analysis: Losing Cody Zeller and Victor Oladipo hurt, but Tom Crean will have a competitive squad.
26. NOTRE DAME ACC

Analysis: Jerian Grant and Eric Atkins return, but the Irish need to make up for Jack Cooley's absence.
27. UCLA PAC-12

Analysis: Kyle Anderson should improve in Year 2, plus Jordan Adams comes back healthy.
28. WISCONSIN BIG TEN

Analysis: Bo Ryan always gets the most out of his team, and this season should be no exception.
30. STANFORD PAC-12

Analysis: The return of Dwight Powell makes Johnny Dawkins' team a challenger out west.
31. IOWA BIG TEN

Analysis: The experience of an NIT run plus 10 players coming back makes Iowa more dangerous.
32. BYU WCC

Analysis: Dave Rose brought in a talented recruiting class to go with super scorer Tyler Haws.
33. GEORGETOWN BIG EAST

Analysis: Otto Porter Jr. is gone, but there are enough parts returning to make some noise.
34. HARVARD IVY

Analysis: Kyle Casey's comeback from a one-year absence makes Tommy Amaker's team strong.
35. LSU SEC

Analysis: Johnny Jones brought in a solid recruiting class to go with returning star Johnny O'Bryant III.
36. LA SALLE A-10

Analysis: Ramon Galloway is gone, but the Explorers can build on last season's NCAA run.
37. ST. JOHN'S BIG EAST

Analysis: Jakarr Sampson is back. D'Angelo Harrison may come back. Rysheed Jordan is going to make Steve Lavin happy.
38. COLORADO PAC-12

Analysis: Andre Roberson took a shot at the pros, but Tad Boyle has a good nucleus returning.
40. OREGON PAC-12

Analysis: Dominic Artis and Damyean Dotson will be even better as a sophomore guard tandem.
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