With all of the parity filling college basketball this season, it has come down to this.  Louisville, the best team from the Big East all year, and a Big 10 titan in Michigan.  Here is a preview of what should be a terrific ballgame in Atlanta:

Why Louisville will win:  Depth.  Yea, yea, Kevin Ware is out.  But the starting guards are very good and play well off of each other better than any backcourt in America (Peyton Siva and Russ Smith).  Tim Henderson could produce and let's remember Luke Hancock.  He is the x-factor and has been there all year for the Cards.  He hit the big corner 3-pointer at the Carrier Dome in Syracuse to secure the win earlier in the season and scored 20 points off the bench against Wichita State in the national semifinal.  Louisville's frontcourt guys, Gorgui Dieng, Wayne Blackshear and Chane Behanan are all big and long and can go for double-doubles.  That just adds to how scary Louisville is across the board.

Why Michigan will win:  Guard play.  Trey Burke and Tim Hardaway Jr. are a handful and do everything well.  They make shots, create, pass to open teammates, control the game and above all, don't turn the ball over.  That is key against the press of Louisville.

Prediction:  Louisville 73  Michigan 70.  Louisville is the best team in the country with the best defense and the most depth (now Hall of Famer Rick Pitino helps too).  Louisville would add a third title to its storied history (1980 and 1986 being the others) should they win and Pitino would be the first coach in history to secure championships at two different schools (Kentucky and Louisville).

By:  Mike Lindsley, "Mid-Day with Mike," 1-4, Yankees pre/post game host on 104.5 The Team ESPN Radio.  Follow The Team on Twitter @1045theteam.