1. LSU 48

2. South Carolina 44

3. Florida 38

4. Kentucky 36

5. Tennessee 35

6. Mississippi State 27

7. Auburn 24

8. Ole Miss 21

9 (t). Vanderbilt 14

9 (t). Alabama 14

11. Georgia 7

12. Arkansas 5

Here's what folks had to say about everyone; Ghost of Chucky also voted..

Alabama

After losing four in a row, the Tide managed to win back to back games this week, but have 3 likely losses ahead.--Gate 21

Arkansas

Who knew our best non-conference wins would come from the bottom dweller of the conference.--Alabama Basketball Blog

Auburn

This team is sort of hard to describe: a little sweetness and a lot of suck.  Some how in 2nd in the West.--Gate 21

Florida

The loss to LSU is hardly a black eye considering the Tigers' strength -- and the fact Florida already had two shiners to begin with.--Gate 21

Georgia

How would Bobby Knight fit in with Richt?--Alabama Basketball Blog

Kentucky

Two losses this week -- one to Vandy who lost to Georgia.  Time to break out the bourbon -- it's gonna be a bumpy March.--Gate 21

LSU

The class of the SEC by far -- there is no one even close.  Whether they can make a tournament run remains to be seen.--Gate 21

Mississippi State

Also preparing for the NIT.--Alabama Basketball Blog

Ole Miss

The Rebels look good some nights -- apparently nights when Andy Kennedy doesn't take a taxi to the games.--Gate 21

South Carolina

South Carolina grabs second by default -- there is no one else really deserving, and I'm not even convinced that they are either.--Gate 21

Tennessee

The NIT might be the SECT part II.--Alabama Basketball Blog

Vanderbilt

First you beat Kentucky -- nice.  Then you lose to Florida -- alright.  But losing to Georgia?  (vomit noises).--Gate 21