Final - April 8, 2008
| Rank | School (first place votes) | Record | Points | Previous Rank |
| 1 | Kansas (31) | 37-3 | 775 | 4 |
| 2 | Memphis | 38-2 | 744 | 3 |
| 3 | North Carolina | 36-3 | 708 | 1 |
| 4 | UCLA | 35-4 | 687 | 2 |
| 5 | Texas | 31-7 | 631 | 7 |
| 6 | Louisville | 27-9 | 602 | 13 |
| 7 | Tennessee | 31-5 | 554 | 6 |
| 8 | Xavier | 30-7 | 543 | 12 |
| 9 | Davidson | 29-7 | 512 | 23 |
| 10 | Wisconsin | 31-5 | 499 | 5 |
| 11 | Stanford | 28-8 | 474 | 11 |
| 12 | Georgetown | 28-6 | 395 | 8 |
| 13 | Michigan State | 27-9 | 359 | 20 |
| 14 | Butler | 30-4 | 339 | 10 |
| 15 | Washington State | 26-9 | 328 | 21 |
| 16 | Duke | 28-6 | 312 | 9 |
| 17 | West Virginia | 26-11 | 197 | NR |
| 18 | Pittsburgh | 27-10 | 194 | 19 |
| 19 | Notre Dame | 25-8 | 180 | 15 |
| 20 | Purdue | 25-9 | 164 | 18 |
| 21 | Marquette | 25-10 | 153 | 24-T |
| 22 | Western Kentucky | 29-7 | 139 | NR |
| 23 | Drake | 28-5 | 117 | 14 |
| 24 | Villanova | 22-13 | 110 | NR |
| 25 | Vanderbilt | 26-8 | 70 | 16 |
Dropped out: No. 17 Connecticut, No. 22 Clemson, No. 24 (tie) Indiana.
Others receiving votes: Connecticut (24-9) 64; Texas A&M (25-11) 51; Mississippi State (23-11) 43; Clemson (24-10) 41; Kansas State (21-12) 28; Gonzaga (25-8) 17; Arkansas (23-12) 11; Indiana (25-8) 10; UNLV (27-8) 9; Brigham Young (27-8) 5; Ohio State (24-13) 5; Miami (Fla.) (23-11) 3; Southern California (21-12) 1; Tulsa (25-14) 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 2007-08 season and the schools at which they started the season: Mike Adras, Northern Arizona; Dana Altman, Creighton; Tommy Amaker, Harvard; Tevester Anderson, Jackson State; Randy Bennett, Saint Mary's; Eddie Biedenbach, North Carolina-Asheville; Jim Boeheim, Syracuse; Matt Brady, Marist; Rick Byrd, Belmont; Charles Coles, Miami (Ohio); Steve Fisher, San Diego State; Pat Flannery, Bucknell; Tim Floyd, Southern California; Greg Graham, Boise State; Tom Green, Fairleigh Dickinson; Johnny Jones, North Texas; Mike Lonergan, Vermont; Mike McConathy, Northwestern State; Bob McKillop, Davidson; Phil Martelli, Saint Joseph's; Ron "Fang" Mitchell, Coppin State; Dave Odom, South Carolina; Matt Painter, Purdue; Tom Pecora, Hofstra; Doc Sadler, Nebraska; Scott Sutton, Oral Roberts; Jimmy Tillette, Samford; Bob Thomason, Pacific; Perry Watson, Detroit Mercy; Gary Williams, Maryland; Doug Wojcik, Tulsa.
