“I think if they keep everybody healthy that is a very fair argument. If you look at size and strength and speed and shooters, coaching and all of the things that go into it, I think this is one of the best teams.”

The Tar Heels have averaged nearly 97 points a game during their 7-0 start. The team returns all five starters from last year’s 36-3 squad that lost in the Final Four to eventual-national champion Kansas.

Leading the way is senior forward Tyler Hansbrough, the 2007-08 National Player of the Year and a selection on The Associated Press’ preseason All-America team, who has averaged 21 points and 5.3 rebounds in three games after suffering a stress reaction in his right shin during the summer.

Wayne Ellington, Ty Lawson, Marcus Ginyard and Deon Thompson also return to the starting lineup. Each has averaged more than 10 points a game this season.

“If you took the two teams and put them five-on-five and all elements are the same, (North Carolina is) a better team,” Izzo said. “There are no ifs, ands or buts about it. So we have to do some of the little things.”

Although the Tar Heels have held the No. 1 spot in the AP poll since the preseason, big games are nothing new for Izzo and the Spartans. The Spartans have played 114 ranked opponents since 1998.

Regardless of history, Izzo said tonight’s game could be the toughest.

To hang with the top team in the land, Izzo pointed to four areas — transition defense, rebounding, executing on offense and staying out of foul trouble — as keys for his team.

The most important of those areas might be foul trouble, as the Spartans are expected to again be without senior center Goran Suton, who Izzo said he does not anticipate playing due to a sprained knee suffered against Indiana-Purdue Fort Wayne.

With the 6-foot-10 Suton out, Izzo will turn to senior forward Marquise Gray, senior center Idong Ibok and freshman forwards Delvon Roe and Draymond Green.

Roe is still limited to about 15 minutes a game, and Izzo said Green “will get educated a little bit” facing Hansbrough.

Gray scored 12 points and grabbed six rebounds filling in for Suton against Oklahoma State last week.

Despite raving about the Tar Heels and Hansbrough throughout his Tuesday press conference, Izzo wanted to make one thing clear — he’s looking forward to tonight’s game.

No matter what the outcome, Izzo said the game won’t change his perspective on where his team stands.

“If you win the game, you get the chance to say on that night you played pretty good,” Izzo said. “But I know where our team is right now — win, lose or draw — and we’re not where we’re going to be in January or February.”