The 2008 NCAA Men's Division I Basketball Tournament involved 65 schools playing in a single-elimination tournament to determine the national champion of men's NCAA Division I college basketball as a culmination of the 2007–08 basketball season. It began on March 18, 2008, and concluded as the Kansas Jayhawks defeated the Memphis Tigers 75-68 in overtime on April 7 at the Alamodome in San Antonio, Texas, to win their fifth national championship, and third NCAA championship. The host institution was the University of Texas at San Antonio. For the first time in tournament history since seeding began, the top seeded team from each of the four regionals made it to the final four: Kansas, Memphis, North Carolina, and UCLA. On August 20, 2009, the NCAA forced Memphis to vacate all of its wins from the 2007-08 season, as well as their trip to the Final Four and the NCAA Championship Game. The penalty, which was due to use of the ineligible Derrick Rose, was upheld by the NCAA Infractions Appeals Committee on March 22, 2010. Entering the tournament on March 18, the top ranked team was North Carolina in both the AP Top 25 and the ESPN/USA Today Coaches' Polls, followed by Memphis, UCLA and Kansas.