In what has become a great year for college basketball, with no clear favorite as to who will win the national championship, the ACC as a whole has struggled.
Two teams that have made the ACC proud in recent years, Georgia Tech and Wake Forest, have losing records this season and won't be a factor in the ACC tournament.
Maryland, Miami, Virginia and NC State are in the next tier of teams. All four may make some form of postseason tournament, but none of them will play in the NCAA tournament.
The only team that even has a remote chance of upsetting either Duke or North Carolina is Maryland, but Gary Williams would have to give one of his greatest coaching efforts for this to happen.
Florida State, Clemson, Boston College and Virginia Tech all look to be in the field of 68, and could potentially give Duke or North Carolina some trouble.
Boston College has been playing well as of late while trying to secure their spot in the NCAA tournament. Their desperate play could allow them to knock off one of the two heavyweights.
Virginia Tech has already proven they can beat the big boys, defeating Duke a mere two weeks ago.
Florida State and Clemson are both solid teams that could pull an upset in the tournament.
All four of these teams are capable of defeating either Duke or North Carolina, but none of them will be able to beat both in the same tournament.
In the end, either the Blue Devils or the Tar Heels will win the ACC Championship and capture a No. 1 seed in the NCAA tournament.