NEW YORK — The spirit of Gerry McNamara lives here at Madison Square Garden.

As the Big East Tournament prepares to tip-off with four first-round games on Wednesday, there is a palpable Why Not? attitude among the 12 teams gathering here. Especially among the lower-seeded teams. And the feeling has an orange hue to it.

After all, if the McNamara-led Syracuse Orange could bounce back from a 7–9 conference record and a No. 9 seed to win four games in four days, which of the 12 teams playing this week at the Garden can’t at least dream of capturing this year’s tournament?

“New York is a crap-shoot,” Syracuse coach Jim Boeheim said. “Anybody can win in New York. We proved that last year.”

A Cinderella might wear the crown again this year since the Big East lacks a powerhouse team; such as Connecticut or Villanova of a year ago.

“You go through the league this year and no one’s truly dominated,” Connecticut coach Jim Calhoun said. “I think every team that comes to New York is capable of beating anyone in New York.”

Syracuse last year became the first team in Big East history to win four games en route to the conference tournament title and it’s unlikely that any of the teams playing in the first round this year will have the legs to duplicate the feat. Still…

“The Big East Tournament saved our butt last year,” said Boeheim, “and it’s very capable of saving someone this year.”

That said, let’s handicap the Big East field:

No. 1 seed: Georgetown (23–6, 13–3)
First game: The DePaul/Villanova winner

The skinny: Georgetown won a school-record 11 straight Big East games before losing at Syracuse on Feb. 26. But the Hoyas rebounded with a win over Connecticut in the regular season finale and look strong heading into the post-season.

Roy Hibbert and Jeff Green make for an imposing frontcourt tandem. If Georgetown’s guards were more consistent (and could shoot), this would be a Final Four team. Even so, the Hoyas should be in the Big East final.

The odds: The same as Martin Scorsese at this year’s Oscars.

No. 2 seed: Louisville (22–8, 12–4)
First game: The West Virginia/Providence winner

The skinny: Terrance Williams has been playing exceptionally well down the stretch. So has freshman guard Edgar Sosa, who will be heading home to New York this week and New York kids always seem to play well at the Garden. David Padgett could’ve redshirted this season, his knees were so bad, but he played and now he’s actually looking healthy. Will Derrick Caracter continue his late-season productivity?

The odds: The same as Rick Pitino finding a decent Italian restaurant in Manhattan.

No. 3 seed: Pittsburgh (25–6, 12–4)
First game: The Marquette/St. John’s winner

The skinny: The Panthers lost two of their last three games, but they can’t spend too much time trying to figure out what happened to their No. 1 seed. Pitt is likely to face Marquette in the quarterfinals and the Golden Eagles beat Pitt twice this season. And Aaron Gray’s draft status is falling faster than the Chinese stock market. That’s the bad news. The good news is this was the most consistent team in the Big East.

The odds: The same as Jeff Garcia starting at QB for the Tampa Bay Bucs next season.

No. 4 seed: Notre Dame (23–6, 11–5)
First game: The Syracuse/Connecticut winner

The skinny: For the past few years, Notre Dame drew the short straw in the Big East’s unbalanced schedule, getting two games each with powers Connecticut, Pittsburgh and Syracuse. Notre Dame’s record suffered to the point that the Irish never made the NCAA tourney.

This year, Notre Dame was like the English soccer team that drops into a lower division and dominates. The Irish didn’t play Pitt, lost their one and only game with Georgetown and beat Syracuse in the teams’ lone meeting. Presto! An 11–5 record.

The odds: The same as Barry Bonds’ feet growing another size.

No. 5 seed: Syracuse (21–9, 10–6)
First game: Connecticut

The skinny: Syracuse suffers from shaky point guard play, an erratic frontcourt and very little depth, but after all that, the Orange’s ability to succeed boils down to shooting. Syracuse relies heavily on 3-pointer shooters Demetris Nichols, Andy Rautins and Eric Devendorf. Rautins may be the key. The sophomore has averaged 15.3 points while making 27 out of 47 3-point shots in Syracuse’s last six wins. In Syracuse’s two most recent losses, Rautins has averaged 3.0 points and he’s 2-for-15 from
3-point range.

The odds: The same as Syracuse alum Donovan McNabb showing up at the Garden this week. With Terrell Owens.

No. 6 seed: Marquette (23–8, 10–6)
First game: St. John’s

The skinny: Dominic James was a chic pick in the preseason as the Big East’s player of the year. James has played well at times, but nowhere near the level expected of him. As a result, the Golden Eagles are best when James is partnering with fellow sophomores Jerel McNeal and Wes Matthews and stretching the defense’s attention. Any team good enough to beat Pitt twice is good enough to win this tournament.

The odds: The same as Tom Crean being mistaken for Tom Arnold this week in New York.

No. 7 seed: West Virginia (21–8, 9–7)
First game: Providence

The skinny: John Beilein must convince his players that the tournament is being held in Morgantown. The Mountaineers were 7–1 at home in the conference and 2–6 on the road. The road wins came against Rutgers and Seton Hall; and those teams failed to qualify for the tournament. West Virginia did play tough at Providence before losing 64–61 on Feb. 20.

The odds: The same as the Mountaineer mascot getting his musket past Garden security.

No. 8 seed: DePaul (18–12, 9–7)
First game: Villanova

The skinny: The Blue Demons fell short of the Big East’s 12-team field last year, but they’re in this year thanks to the perimeter play of Sammy Mejia and Draelon Burns and sophomore forward Wilson Chandler. However, it’s hard to imagine DePaul winning four in a row in New York when it’s longest win streak of the season was five back in December against Wake Forest, Rhode Island, UC-Irvine, California and Northwestern State.

The odds: The same as Dick Vitale divulging pillow talk with Billy Donovan on another radio show.

No. 9 seed: Villanova (21–9, 9–7)
First game: DePaul

The skinny: Curtis Sumpter is Villanova’s heart and soul. The fifth-year senior has recovered from two knee surgeries and is the Wildcats’ undisputed leader. But Scottie Reynolds is the key to Nova’s success. Reynolds, a freshman guard, is averaging 18.4 points per game in Big East play and he’s become the Wildcats’ most consistent offensive threat.

The odds: The same as Jay Wright becoming the next head coach of the Philadelphia 76ers.

No. 10 seed: Providence (18–11, 8–8)
First game: West Virginia

The skinny: The Friars could have finished tied for fifth if they had been able to beat Syracuse at home a week ago and win at St. John’s on the final day of the regular season. Providence lost both games. Still, player of the year candidate Herbert Hill and Big East honorable mentions Sharaud Curry and Geoff McDermott make this a dangerous team.

The odds: The same as Gerald Henderson and Tyler Hansbrough becoming friends on MySpace.

No. 11 seed: St. John’s (16–14, 7–9)
First game: Marquette

The skinny: St. John’s is just glad to be here after missing out on the last three conference tournaments. The Red Storm struggle to score, especially if sophomore Anthony Mason Jr. is missing his shots.

The odds: The same as the NBA holding its All-Star game in Las Vegas. Again.

No. 12 seed: Connecticut (17–13, 6–10)
First game: Syracuse

The skinny: Connecticut has an abundance of talent, but the Huskies proved to be too young this season. Jim Calhoun is still searching for combinations among a roster consisting entirely of freshmen and sophomores. Jerome Dyson’s been a late-season sensation, but he’s going it alone offensively most of the time.

The odds: The same as Britney Spears receiving Mother of the Year award.

Key Development of the Week
St. John’s is playing in the Big East Tournament. That may not seem like a big deal, but it is for the Red Storm, which haven’t played in the conference tournament since 2003. It’s an even bigger deal since the Big East Tournament is held at Madison Square Garden where St. John’s plays most of its home games.

St. John’s seniors like Lamont Hamilton will be playing in the Big East tourney for the first time ever. It’s also for the first Big East appearance for third-year coach Norm Roberts.

Rising Team: Louisville
On Jan. 15, Louisville was 12–6 and 2–2 in the Big East Conference. On Sunday, Louisville locked up the No. 2 seed in the Big East Tournament with a win over Seton Hall. The win was Louisville’s sixth in a row and 10th in its last 12 games. No team is hotter going into the Big East Tournament than the Cardinals.

Falling Team: Connecticut
The Huskies head to New York on a three-game losing streak. Connecticut was picked to finish fifth in the Big East in the coaches’ preseason poll, but it will be the No. 12 seed as the conference tournament starts. The Huskies lost four of their last five conference games, including home efforts against Louisville and Villanova.

Player of the Year: Herbert Hill, C, Providence
Pittsburgh’s Aaron Gray was the preseason player of the year. Georgetown’s Jeff Green joined Gray on the Big East coaches’ preseason all-conference team. Herbert Hill? No one really gave the Providence senior much thought. He’d averaged just 9.0 points and 4.8 rebounds as a junior.

But Hill was far and away the Big East’s most dominant player this season. The Friars’ 6-foot-10 center led the Big East in scoring at 19.9 points per game and finished second in rebounding at 9.8 boards per game.

Freshman of the Year: Scottie Reynolds, G, Villanova
Scottie Reynolds originally signed with Oklahoma, but he was let out of his commitment when Kelvin Sampson left Norman for Bloomington, Ind. Reynolds, a native of Herndon, Va., wanted to go to Georgetown, but Georgetown didn’t have a scholarship available. So Reynolds chose Villanova.

The third-chance marriage proved perfect for both Reynolds and the Wildcats.

Reynolds averaged 14.1 points per game this season, but he scored 18.4 points in Big East play. He wound up second to Providence’s Herbert Hill in scoring in league action.

Villanova coach Jay Wright actually had to tell Reynolds to look for his own offense more and Reynolds responded. He led the Wildcats in scoring in each of their last four games, including a 40-point performance in a late-season win at Connecticut.

He was the only rookie on the Big East’s coaches all-conference team.

Stat of the Week
Pittsburgh’s Brandin Knight (2002) and Boston College’s John Bagley (1981) are the only players in Big East history to earn the conference’s player of the year award after being left out the preseason all-conference team. Providence’s Herbert Hill could make it a threesome if he’s named player of the year on Tuesday night in New York. One of Hill’s biggest rivals for the honor is Syracuse’s Demetris Nichols, who was also left off the coaches’ preseason all-league team.

They Said It
“It was one of the great performances in Big East history. The McNamara Tourmanent, I call it.” — Connecticut coach Jim Calhoun recalling former Syracuse guard Gerry McNamara’s run through the 2006 Big East Tournament.

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