The Associated Press

LEXINGTON, Ky. € Rick Pitino doesn't want to hear any talk that the Kentucky-Massachusetts game in the Final Four is the true championship.

''Who's to say that Massachusetts or Kentucky is better than Syracuse or Mississippi State?'' the Kentucky coach said yesterday. ''You don't know that.''

The Massachusetts-Kentucky showdown is the headline attraction at Saturday's semifinals in New Jersey, with the Syracuse-Mississippi State game commanding less attention.

Mississippi State, a fifth seed, upset Connecticut and Cincinnati to win the Southeast Regional while Syracuse upset second-seeded Kansas to come out of the West.

''Going into it you would say Connecticut and Cincinnati would have been there, or Kansas would have been there,'' Pitino said during a news conference. ''But you don't know. That's what makes the game so unbelievable. Because Mississippi State or Syracuse could play the best ball, I hope not, from The Meadowlands.''

And that is why Pitino is not in favor of seeding teams after they reach the Final Four.

''I think what makes college basketball so great is that it's unpredictable,'' he said. ''I know we have our hands full with any of those opponents.''

During the season, Kentucky lost 92-82 to Massachusetts and split against Mississippi State, winning 74-56 and losing 84-73.

While Kentucky is favored to win the national title, Pitino isn't sure his Wildcats should be in that role.

''I think they've been in Margaritaville too long,'' Pitino said of the oddsmakers. ''Maybe they should concentrate on other areas, because two of the three teams in this Final Four beat us.

''I don't care what you factor in, I'm from the old school when it comes to this. Forget the rhetoric, forget who's up and who's down, who's afraid and who's not afraid, the game is won or lost on the court.

''I won't say Mississippi State is better than us because we beat them once. But they beat us late in the year when it counts more. And Massachusetts beat us. So, I can't speak for Syracuse, but you definitely have to make Mississippi State and Massachusetts big favorites,'' he said with a laugh.

Kentucky has steamrolled into the Final Four, winning by an average margin of 28.3 points. The closest game was the 83-63 victory over Wake Forest in the Midwest final.

Pitino isn't making too much of the wide margins because of his team's up-tempo game.

''If your style starts to win, that's when you see lopsided victories," he said.