At this point in the season, it seems like the Auburn Tigers and Duke Blue Devils have separated themselves from the rest of the field in college basketball. Now, ESPN’s Paul Finebaum is ready to declare that Auburn is the best team over Duke too.

Finebaum appeared on SportsCenter on Sunday morning. There, he explained why he has so much confidence in this Auburn team.

“I think you have to go with Auburn,” Paul Finebaum said. “And I’m sure some folks in North Carolina are saying, ‘Didn’t they play back in December? And didn’t Duke beat Auburn?’ Yes, they did — Auburn had a lead in that game. But, ultimately, I think Auburn has emerged.”

The game that Finebaum is referring to between Auburn and Duke was played on December 4th and Duke would win that game, which they hosted, by six points. However, there has been plenty of basketball played since then, and Finebaum credits the difficulty of making it through the SEC schedule for why he has lifted the Tigers above the Blue Devils.

“And one advantage I give Auburn is the depth of the SEC. Having to go through that. We talk about having 14 possible NCAA teams,” Finebaum said. “But it is worth remembering one thing before we declare Auburn the champ and the SEC the greatest conference. Last time the SEC won the national championship? 2013. That was Anthony Davis leading John Calipari‘s Kentucky team to the championship. It has been a while.”

This season, Auburn is 13-2 in Q1 games that they’ve played this season. That includes the loss to Duke. The Tigers have not lost a game to a team that isn’t Q1 and after beating rival Alabama on Saturday the Tigers are now in sole possession of first place in the SEC standings. For Duke’s part, the Blue Devils are 5-3 in Q1 games and likewise have not lost to an opponent outside of that group. They too hold a lead of their conference, the ACC.

In the latest bracketology, both sides are expected to be one-seeds in the NCAA Tournament. However, the Tigers are, notably the number one overall seed. The latest BPI, meanwhile, has Duke first in the country. Auburn sits at third there, behind Houston as well.

Of course, there is still time for everything to change. Auburn has six regular season games remaining, starting with Arkansas on Wednesday. For its part, Duke will be back in action on Monday against Virginia.