Johnny Davis, Oscar Tshiebwe stand atop Andy Katz's POY Tiers

By Andy Katz
FOX Sports College Basketball Analyst

Who is the player of the year in men's college basketball this season?

We are three days into the month of March and the answer to that burning question is still unknown. 

I can’t remember this late in the season, heading into the final few days of the regular season, where we didn’t know who the consensus winner would be for the Naismith Award or Wooden or AP or Robertson or Sporting News or NABC or whomever else gives them out.

But we can at least create tiers surrounding the candidates, that much we are certain about.

Tier 1: The Leaders

Johnny Davis, Wisconsin: Davis burst onto the scene this season after waiting his turn as a freshman. He has led the Badgers to at least a share of the Big Ten regular-season title while leading the team in points (20.3 PPG), rebounds (8.3 RPG) and assists (2.3 APG).

Player of the year moments: 37 points at Purdue, 30 points against Houston, 30 points at Indiana.

Oscar Tshiebwe, Kentucky: The West Virginia transfer has been a double-double machine for the Wildcats. He has honed a skill — rebounding — and loves contributing by grabbing boards. His 15.3 rebounds per game lead the country by a large margin.

Player of the year moments: 27 points and 19 boards against Florida, 21 points and 22 boards in OT against Mississippi State, and 30 points and 18 boards in a loss at Arkansas.

Keegan Murray, Iowa: Murray, like Davis, has emerged as a sophomore and turned into one of the best players in the country. He played in the shadow of Luka Garza last season. He has led the Hawkeyes on a late-season surge toward a top-four finish in the Big Ten.

Player of the year moments: 26 points and 18 rebounds against Northwestern, 28 points and five boards against Michigan State, 30 points and seven rebounds at Maryland.

Ochai Agbaji, Kansas: The senior guard came back to deliver Kansas a Big 12 title. He has done a sensational job of leading, scoring and answering the call for Bill Self.

Player of the year moments: 37 points and rebounds in double OT win against Texas Tech, 22 points and seven boards against Iowa State, 29 points and seven rebounds at Kansas State.

Kofi Cockburn, Illinois: The Illini big man was headed to the NBA Draft and then to the transfer portal. He came back, sat three games due to an NIL violation (pre rules), and dealt with illness and injuries. Yet he remains a dominant force for the Illini.

Player of the year moments: 27 points and nine rebounds at Michigan State, 37 points and 12 rebounds against Wisconsin, 23 points and 18 rebounds against Maryland.

Tier 2: Making a push

Drew Timme, Gonzaga: Timme was the WCC player of the year for a reason — he’s a bucket getter, leader and an elite college player who could push for first-team All-American honors.

Jaden Ivey, Purdue: Ivey is one of the best end-to-end players in the country, racing up court, finishing with a 3-pointer, dunk or cut to the hoop. He’ll be a top-five pick and could lead the Boilermakers to a Final Four.

Collin Gillespie, Villanova: Gillespie had a stellar 33-point performance in a win at Providence. He came back from a knee injury to lead the Wildcats on a deep run in March. The goal is within reach.

EJ Liddell, Ohio State: Liddell is a go-to player who has shown tremendous leadership for the Buckeyes. While they have slid a bit lately, he has not relinquished his role as a go-to star.

Jabari Smith, Auburn: Smith could end up being the No. 1 pick in June's NBA Draft. He’s a matchup nightmare and when the Tigers feature him in their offense, he can be incredibly difficult to match up against.

Tier 3: On the rise

Chet Holmgren, Gonzaga: Holmgren is the top defensive player in the WCC. He’s a unicorn. He can get the ball off the rim, run the floor and dunk from the free-throw line.

Bennedict Mathurin, Arizona: The Wildcats have had multiple All-American candidates in their run to the Pac-12 title. But Mathurin is the most improved and important thus far.

Paolo Banchero, Duke: Banchero could end up going top three in the NBA Draft. He has led the Blue Devils in scoring and rebounding for their first ACC regular-season title since 2010.

Wendell Moore Jr., Duke: Moore is one of the most improved players in the country. He is the second-leading scorer and top facilitator for Coach K’s final team.

David Roddy, Colorado State: Roddy has been a stud in Fort Collins throughout his career. He has stepped up in big moments and could be a breakout star this month.

Tier 4: Next in line

Trayce Jackson-Davis, Indiana: TJD has been the most consistent player on an inconsistent Hoosier team. He can deliver 30-plus points and double-digit boards on any given night. If the Hoosiers get into the NCAA Tournament and advance then expect TJD to be a major factor.

Alondes Williams, Wake Forest: The transfer from Oklahoma has been one of the best transfers in the country, leading the Demon Deacons to a likely top-four finish in the ACC and an NCAA Tournament berth.

Izaiah Brockington, Iowa State: Brockington has been a major hit for the Cyclones after transferring from Penn State. He’s a shot-maker and a go-to player for the Cyclones.

Walker Kessler, Auburn: Kessler might have blossomed into this stud at North Carolina, but he is flourishing instead at Auburn. He has been the perfect complement to Smith, giving the Tigers a 1-2 punch.

James Akinjo, Baylor: The Bears have been riddled with injuries, making Akinjo’s importance even more imperative. He has delivered when the Bears needed him most.

Andy Katz is a longtime college basketball writer, analyst and host. He can be seen on FOX Sports and Big Ten Network platforms, as well as March Madness and NCAA.com, and he hosts the podcast "March Madness 365." Katz worked at ESPN for nearly two decades and, prior to that, in newspapers for nine years.