But intangibles have spoiled the best laid game plans and ruined many an educated theory on matchups.

For example, most agree the matchups in Friday's 6:10 p.m. first-round game between Oklahoma and St. Joseph's favor the Sooners. The NCAA Selection Committee apparently agreed; making OU a sixth-seed and the Hawks a No. 11.

But what about toughness? Ah, there's one of those matchup-killing, game plan-ruining intangibles.

St. Joe's is located in Philadelphia, the city of brotherly love. But when it comes to hoops, the place has a different reputation, Philly tough.

Be it high school, college or the NBA, players from Philly pride themselves on the fact their team's foundation is always one of toughness.

It can be an in-your-face attitude, or a blue-collar style of play based on hard-nosed tenacity. Or both.

"Everybody becomes really tough-minded just coming to Philly," said St. Joe's standout forward Pat Calathes, who's from Florida. "I've seen it in myself and I've also seen it in a lot of my teammates.

"When you play for St. Joseph's you definitely become a lot tougher mentally and physically."

It's what has enabled tiny St. Joe's to not only play with the big boys of college hoops, but to often whip them.

When Oklahoma State defeated St. Joe's to advance to the Final Four in 2004, several Cowboys' coaches and players said afterwards that they felt like they had been in a street fight with coach Phil Martelli's scrappy Hawks.

"Coach Martelli makes you adapt to that tough mentality ... that no one can beat you," said Hawks' forward Rob Ferguson, who also hails from Florida. "In Philly, you have to have that mentality."

So, is OU tough enough to challenge a St. Joe's team that doesn't just talk a good game? It was the Hawks' won't-back-down ap proach that earned them an at-large NCAA Tournament bid.

When St. Joe's postseason hopes were on the brink of collapsing, the Hawks (21-12) bowed up and won twice in eight days against an Xavier team that lost only five times all season and is seeded third in the tournament.

OU coach Jeff Capel has often bragged this season about the fortitude his players demonstrated by battling back from injuries and difficult losses.

No one questions Blake Griffin's toughness. OU's standout freshman forward had the fortitude to come back early from injuries to both knees. Ditto for center Longar Longar, who continues to play through pain after breaking a bone in his leg last month.

But that's only two players. What about the rest of the Sooners?

The last time we saw OU (22-11), it had just been trounced last Saturday by Texas in the semifinals of the Big 12 Conference Tournament. A day earlier, the Sooners barely held off a weak Colorado team.

"I don't think we played tough at all in that (Texas) game," said junior forward Taylor Griffin, Blake's older brother. "And I don't think we played very tough in the Colorado game."

Both Griffin brothers have demonstrated feistiness this season that indicates they could survive just fine in Philly. The same goes for guard David Godbold, the savvy senior who has the experience and the attitude you want against teams like St. Joe's.

"In some games, we're tough," Godbold said Thursday. "But we're not tough all the time."

Taylor Griffin agreed with Godbold. He also acknowledged that he's perplexed why the Sooners are still fighting so late in the season to have a tough edge about them at all times.

"We have our moments," Taylor Griffin said. "I think everybody has the ability to be tough.

"It's hard to say why it's not always there. I have no idea."

Capel was addressing the media on the podium of the BJCC Arena, the site of tonight's game, when Taylor Griffin made his comments in the Sooners' locker room.

The OU coach said he was surprised Taylor Griffin pinpointed a lack of mental and physical toughness as the Sooners' major problem in last week's Big 12 Tournament.

"That's interesting that he would say that," Capel said. "Hopefully our guys play tough (tonight). Hopefully they have more of a passion and a pride and a sense of urgency than we did in Kansas City.

"If we don't, then we won't be here long."

You can have your matchups. When it comes to intangibles, it's a crapshoot.

So I'm guessing, but I think the Sooners will prove toughness extends past Philly's city limits: OU 71, St. Joe's 68.